Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building fixtures and structures continues to be applied. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be applied. - 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 changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method has also been applied in 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 Following the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
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. The impact on the quarterly consolidated financial statements was considered immaterial.