Change in Depreciation Method for Building Improvements and Structures
First written in FY2017-Q3. 4 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 2 of 16 companies on the "Worse" side.
153 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The Company has continued to disclose its accounting policy of applying the straight-line method to building附属設備 and structures acquired on or after 1 April 2016. - FY2019RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The Company has continued to disclose its accounting policy of applying the straight-line method to building附属設備 and structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The annual financial statements also confirmed that the straight-line method applies to building附属設備 and structures acquired on or after 1 April 2016. - FY2017RestatedAnnual report
「Following the amendment of the Corporation Tax Act, the company applied the Practical Response Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform,” dated 17 June 2016, in 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 annual financial statements also confirmed the change from the declining-balance method to the straight-line method for building附属設備 and structures acquired on or after 1 April 2016. - FY2017-Q3First statedAnnual report
「The Company and its domestic consolidated subsidiaries applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) in the first quarter of the consolidated fiscal year in accordance with the revision of the Corporation Tax Act, and changed the depreciation method for building附属設備 and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The Company disclosed a change in the depreciation method for building附属設備 and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.