Change in the Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「However, the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The company continues to apply the accounting policy of using the straight-line method for building fixtures and structures. - FY2018RestatedAnnual report
「However, the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - 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 company continued applying the policy of changing the depreciation method, and stated that the impact on operating income and other items was an increase of ¥10.771 million. - FY2017-Q3RestatedAnnual 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.」
The company continues to state its policy of applying the change in depreciation method for building fixtures and structures acquired on or after 1 April 2016. The impact is described as immaterial. - FY2017-Q2First 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.」
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 company stated that the impact on operating income and other items was immaterial.