Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 9 of 10 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 2 of 17 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual 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 acquired on or after 1 April 2016. - FY2025RestatedAnnual 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 acquired on or after 1 April 2016. - FY2024RestatedAnnual 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 acquired on or after 1 April 2016. - FY2023RestatedAnnual 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 acquired on or after 1 April 2016. - FY2021RestatedAnnual 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 acquired on or after 1 April 2016. - 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 acquired on or after 1 April 2016. - 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 company continues to apply the accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) during 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 disclose in its annual report the accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. The impact on profit or loss was immaterial. - FY2017-Q3RestatedAnnual report
「From the first quarter of the fiscal year, in accordance with amendments to the Corporation Tax Act, the company has applied Practical Solution Report No. 32, Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (17 June 2016), 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 impact on profit or loss during the first nine months of the fiscal year was immaterial.」
The company continues to apply the accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method, with an immaterial impact on profit or loss. - FY2017-Q2First statedAnnual report
「From the first quarter of the fiscal year, in accordance with amendments to the Corporation Tax Act, the company has applied Practical Solution Report No. 32, Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (17 June 2016), 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 impact on profit or loss during the first six months of the fiscal year was immaterial.」
In accordance with the tax law amendments, the company has 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 impact on profit or loss was immaterial.