Change in the depreciation method for building improvements and structures
First written in FY2017-Q2. 1 of 2 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「For building attachments and structures acquired on or after 1 April 2016, we have changed the depreciation method from the declining-balance method to the straight-line method.」
It states for the full fiscal year that the accounting policy for building fixtures and structures acquired on or after 1 April 2016 is to use the straight-line method. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, the company applied the Practical Treatment of Changes in Depreciation Methods Related to the FY2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) in the first-quarter consolidated accounting period, 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 assets acquired on or after 1 April 2016, the depreciation method for building fixtures and structures was changed from the declining-balance method to the straight-line method.