Change in the Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2018.
The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.
157 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The annual report continues to disclose the accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. - 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 annual report also reiterates the change in the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q3First 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 impact on profit and loss was described as immaterial.