Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2018.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
159 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual 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 under which the depreciation method for the applicable equipment was changed from the declining-balance method to the straight-line method following tax reforms has also been applied to the annual financial statements. - FY2017RestatedAnnual 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 under which the depreciation method for the applicable equipment was changed from the declining-balance method to the straight-line method following tax reforms has also been applied to the annual financial statements. - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) from the first quarter of 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.」
Following tax reforms, 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. Operating income and other items for the cumulative third quarter increased by ¥1.093 million.