Kinden (1944) · FactRestated
Change in the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method
First written in FY2017-Q2. 2 of 3 entries say "Restated". Latest entry: FY2018.
3entries
3years
0from disclosures
How it moved
Same theme, other companies
Change in Depreciation Method for Building Fixtures and StructuresA theme 358 companies write about · 0 as a headwind · 42 as a tailwind
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 358 threads.Full recordFilings, disclosures and news, newest first
- FY2018RestatedAnnual report
「The straight-line method applies to buildings and structures acquired on or after 1 April 2016.」
建物附属設備・構築物について、定率法から定額法へ変更した会計方針を継続して適用している。 - FY2017-Q3RestatedAnnual report
「法人税法の改正に伴い、「平成28年度税制改正に係る減価償却方法の変更に関する実務上の取扱い」（実務対応報告第32号 平成28年６月17日）を第１四半期連結会計期間に適用し、平成28年４月１日以後に取得した建物附属設備及び構築物に係る減価償却方法を定率法から定額法に変更している。これによる四半期連結財務諸表に与える影響は軽微である。」
建物附属設備・構築物の減価償却方法を定率法から定額法へ変更した会計方針を継続して記載している。 - FY2017-Q2First statedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, we changed the depreciation method from the declining-balance method to the straight-line method. The impact on the quarterly consolidated financial statements was immaterial.」
The depreciation method was changed from the first quarter of the fiscal year in response to tax-law revisions.