Change to the Straight-Line Method for Depreciating Building Improvements and Structures
First written in FY2017-Q2. 7 of 8 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.
157 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「The declining-balance method is used. 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 Group continues its accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2021RestatedAnnual report
「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 Group continues its accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2020RestatedAnnual report
「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 Group continues its accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2019RestatedAnnual report
「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 Group reiterates its accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method.」
This restates the accounting policy change for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017RestatedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method.」
This restates the accounting policy change for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Group applied the Practical Solution on Changes in Depreciation Methods Related to the FY2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing 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 Group reiterates its accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method, stating that the impact on the quarterly consolidated financial statements is immaterial. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, the Group applied the Practical Solution on Changes in Depreciation Methods Related to the FY2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing 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 depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from declining balance to straight line.