Change in the Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 3 of 4 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「当社及び国内連結子会社は定率法を、また、在外連結子会社は定額法を採用しております。ただし、当社及び国内連結子会社は1998年４月１日以降に取得した建物（建物附属設備を除く）並びに2016年４月１日以降に取得した建物附属設備及び構築物については定額法を採用しております。」
建物附属設備及び構築物について、2016年4月1日以降取得分を定額法とする減価償却方針を継続している。 - 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.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be disclosed. - FY2017-Q3RestatedAnnual 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.」
平成28年4月1日以後に取得した建物附属設備および構築物について、減価償却方法を定率法から定額法へ変更した会計方針が引き続き記載されている。 - FY2017-Q2First statedAnnual 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.」
平成28年4月1日以後に取得した建物附属設備及び構築物について、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記載している。