Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) during the current consolidated 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.」
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通期でも記載し、損益への影響は軽微としている。 - FY2017-Q3First statedAnnual report
「Following an amendment to the Corporation Tax Act, the company applied, from the first quarter of the fiscal year, the Practical Response Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform,” dated 17 June 2016, 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 on income for the cumulative third quarter of the fiscal year was immaterial.」
平成28年４月１日以後に取得した建物附属設備・構築物について、減価償却方法を定率法から定額法へ変更した。損益への影響は軽微としている。