Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q1. 7 of 8 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
153 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building fixtures and structures continues. - FY2022RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building fixtures and structures continues. - FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building fixtures and structures continues. - FY2018RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, the straight-line method is used. The impact of this change on profit or loss for the current consolidated fiscal year was immaterial.」
The annual financial results also confirm the change in the depreciation method for building fixtures and structures and its immaterial impact on profit or loss. - FY2017RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, the straight-line method is used. The impact of this change on profit or loss for the current consolidated fiscal year was immaterial.」
The annual financial results also confirm the change in the depreciation method for building fixtures and structures and its immaterial impact on profit or loss. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Response Report No. 32, “Practical Handling of Changes in Depreciation Methods Related to the 2016 Tax Reform” (17 June 2016), from the first three-month consolidated accounting period, 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 on profit or loss for the first nine months of the current consolidated fiscal year was immaterial.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method, and the immaterial impact on profit or loss, are reiterated. - FY2017-Q2RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Following the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method is reiterated in the second quarter. - FY2017-Q1First statedAnnual 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 No. 32, 17 June 2016) during the cumulative first quarter of 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.」
For building fixtures and structures acquired on or after 1 April 2016, the company changed the depreciation method from declining balance to straight line.