Change in Depreciation Method for Building Fixtures and Other Assets
First written in FY2017-Q2. 1 of 2 entries say "Restated". Latest entry: FY2017-Q3.
The whole theme swung hardest in 2024: 2 of 16 companies on the "Worse" side.
153 other companies' latest entry also says "Restated".
- FY2017-Q3RestatedAnnual 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.」
The accounting policy changed from the declining-balance method to the straight-line method for building fixtures and structures continues to be disclosed. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Method Associated with the 2016 Tax Reform (Practical Issue Task Force No. 32, 17 June 2016) from the first quarter 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 company newly states that it 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.