Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 2 of 3 entries say "Restated". Latest entry: FY2018.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
153 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「平成28年４月１日以降に取得した建物附属設備及び構築物並びにホテル事業に係る有形固定資産については、定額法を採用しております。」
建物附属設備・構築物等について定額法を採用する会計方針を再確認している。 - FY2017-Q3RestatedAnnual report
「Following an amendment to Japan’s Corporation Tax Act, the company applied Practical Solution Report No. 32, issued on 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.」
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会計方針を再確認しており、四半期連結財務諸表への影響額は軽微としている。 - FY2017-Q2First statedAnnual 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 changed the depreciation method for the relevant assets in response to the 2016 tax reform. The effect on the quarterly consolidated financial statements was immaterial.