Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 2 of 16 companies on the "Worse" side.
153 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The principal useful lives are as follows.」
Continues the existing accounting policy for depreciation methods, including those for building fixtures and structures. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
Reconfirms that the straight-line method is used to depreciate building fixtures and structures acquired on or after 1 April 2016. - FY2017RestatedAnnual report
「In accordance with revisions to the Corporation Tax Act, the company applied in the fiscal year the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016), 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.」
Reconfirms the change in depreciation methods for building fixtures and structures as the accounting policy for the full fiscal year. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Method Associated with the 2016 Tax Reform (Practical Issue Task Force No. 32, 17 June 2016) from the first quarter accounting period, 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 accounting policy changed from the declining-balance method to the straight-line method for depreciating building fixtures and structures is restated. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Following the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing the depreciation method for building improvements 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.