Change in depreciation method for building fixtures and structures
First written in FY2017-Q2. 1 of 2 entries say "Restated". Latest entry: FY2017-Q3.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017-Q3RestatedAnnual report
「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 profit and loss was immaterial.」
Restates the accounting policy change for the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Guidance on Changes in Depreciation Methods under the 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) in the first-quarter 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 on profit and loss was immaterial.」
For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method.