Change in Depreciation Method for Building Improvements and Structures
First written in FY2017-Q2. 1 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 2 of 16 companies on the "Worse" side.
6 other companies' latest entry also says "Dropped".
- FY2021DroppedAnnual reportFY2021本文では、建物附属設備・構築物の減価償却方法を定率法から定額法へ変更したことに関する従前の記載を確認できない。
- FY2017-Q3RestatedAnnual 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.」
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ことを再掲している。 - 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.」
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.