Change in the Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q1. 4 of 5 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The Company and its domestic consolidated subsidiaries use the straight-line method for buildings and for building fixtures and structures acquired on or after 1 April 2016, and the declining-balance method for other assets.」
The accounting policy of using the straight-line method for buildings and other assets acquired on or after 1 April 2016 continues to be applied. - FY2017RestatedAnnual report
「We changed the depreciation method for building fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. The impact of this change is immaterial.」
The accounting policy change from the declining-balance method to the straight-line method for depreciating building fixtures and structures continues to be disclosed. - FY2017-Q3RestatedAnnual report
「Following the revision of the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) during the first quarter and changed the depreciation method for building fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. The impact of this change is immaterial.」
The accounting policy change from the declining-balance method to the straight-line method for depreciating building fixtures and structures continues to be disclosed. - FY2017-Q2RestatedAnnual report
「Following the revision of the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) during the first quarter and changed the depreciation method for building fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. The impact of this change is immaterial.」
The accounting policy change from the declining-balance method to the straight-line method for depreciating building fixtures and structures continues to be disclosed. - FY2017-Q1First statedAnnual report
「Following the revision of the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) during the first quarter of the current fiscal year and changed the depreciation method for building fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. The impact of this change is immaterial.」
The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.