Change in depreciation method for building fixtures and structures
First written in FY2017-Q1. 6 of 8 entries say "Restated". Latest entry: FY2018.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「The Company had previously used the declining-balance method for depreciating certain tangible fixed assets, but changed the depreciation method for all tangible fixed assets to the straight-line method from the first quarter of the fiscal year.」
The change to the straight-line method for all tangible fixed assets was reconfirmed. Operating income, ordinary income and income before taxes for the fiscal year each increased by ¥605 million. - FY2018-Q3RestatedAnnual report
「The Company had previously used the declining-balance method for depreciating certain tangible fixed assets, but changed the depreciation method for all tangible fixed assets to the straight-line method from the first quarter of the fiscal year.」
The change to the straight-line method for all tangible fixed assets was reiterated. Operating income, ordinary income and income before taxes for the nine months ended 31 December each increased by ¥425 million. - FY2018-Q2RestatedAnnual report
「The Company had previously used the declining-balance method for depreciating certain tangible fixed assets, but changed the depreciation method for all tangible fixed assets to the straight-line method from the first quarter of the fiscal year.」
The change to the straight-line method for all tangible fixed assets was reiterated. Against a backdrop of growth in service-based businesses, including the cloud business, operating income, ordinary income and income before taxes for the six months ended 30 September each increased by ¥256 million. - FY2018-Q1ReframedAnnual report
「The Company had previously used the declining-balance method for depreciating certain tangible fixed assets, but changed the depreciation method for all tangible fixed assets to the straight-line method from the first quarter of the fiscal year.」
The depreciation method was changed from the declining-balance method for certain assets to the straight-line method for all tangible fixed assets. The reasons for the change were the expansion of service-based businesses, including the cloud business, and the actual use of the assets. Operating income, ordinary income and income before taxes for the quarter each increased by ¥121 million. - FY2017RestatedAnnual report
「Following the amendment of the Corporation Tax Act, the Company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) in the 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 on the consolidated financial statements for the fiscal year was immaterial.」
The change in the depreciation method for building fixtures and structures and the immaterial impact on the financial statements were reiterated. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on the Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) from the first quarter consolidated accounting period, 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 on the quarterly consolidated financial statements for the nine months ended to date was immaterial.」
The accounting policy change from the declining-balance method to the straight-line method for building fixtures and structures, and the immaterial impact on the financial statements, were reiterated. - FY2017-Q2RestatedAnnual report
「Following the amendment of the Corporation Tax Act, the Company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) in the first quarter of the 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 on the quarterly consolidated financial statements during the six months ended 30 September 2016 was immaterial.」
The accounting policy change from the declining-balance method to the straight-line method for building fixtures and structures was reiterated. The impact on the financial statements remained immaterial. - FY2017-Q1First statedAnnual report
「Following the amendment of the Corporation Tax Act, the Company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) in the first quarter of the 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 on the quarterly consolidated financial statements during the six months ended 30 September 2016 was immaterial.」
Following the tax reform, 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. The impact on the financial statements was described as immaterial.