Change in Depreciation Method for Building Fixtures and Structures
First written in FY2016-Q3. 2 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「The straight-line method is used for 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. - FY2016RestatedAnnual 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.」
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ことを通期の会計方針として確認している。 - FY2016-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, the company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform from the second quarter of the current 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.」
Following tax law revisions, 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.