Change in the depreciation method for building fixtures and structures
First written in FY2017-Q3. 7 of 8 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2024: 2 of 17 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The company continues to apply the accounting policy of using the straight-line method for building fixtures and structures. - FY2023RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The company continues to apply the accounting policy of using the straight-line method for building fixtures and structures. - FY2022RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The company continues to apply the accounting policy of using the straight-line method for building fixtures and structures. - FY2021RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The company continues to apply the accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. - FY2020RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The company continues to apply the accounting policy of using the straight-line method for building fixtures and structures following the tax reform. - FY2018RestatedAnnual report
「Following amendments to the Corporation Tax Act, the company adopted from the current fiscal year the Practical Solution on Changes in Depreciation Methods Related to the FY2016 Tax Reform (Practical Response Report No. 32, 17 June 2016), changing 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 full-year disclosure reiterates the accounting policy change for depreciating building fixtures and structures from the declining-balance method to the straight-line method. - FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the company adopted from the current fiscal year the Practical Solution on Changes in Depreciation Methods Related to the FY2016 Tax Reform (Practical Response Report No. 32, 17 June 2016), changing 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 full-year disclosure also describes the accounting policy change for depreciating building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, the company adopted from the first quarter the Practical Solution on Changes in Depreciation Methods Related to the FY2016 Tax Reform (Practical Response Report No. 32, 17 June 2016), changing 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 on operating income, ordinary income and profit before income taxes for the third-quarter cumulative period was immaterial.」
It records for the first time the change, following the tax reform, in 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.