Properst (3236) · InitiativeRestated
Capitalization of Non-Deductible Consumption Tax and Similar Amounts Relating to Residential Rental Buildings
First written in FY2021. 1 of 2 entries say "Restated". Latest entry: FY2024.
2entries
4years
0from disclosures
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Capitalization of Non-Deductible Consumption Tax in the Cost of Held Real EstateA theme 8 companies write about · 0 as a headwind · 2 as a tailwind
3 other companies' latest entry also says "Restated".
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- FY2024RestatedAnnual report
「2020年10月１日以後の居住用賃貸建物の取得等に係る控除対象外消費税等については流動資産に計上し、当該販売用不動産及び仕掛販売用不動産の販売及び引渡した事業年度の期間費用としております。」
居住用賃貸建物に係る控除対象外消費税等を流動資産に計上し、販売・引渡し年度の費用とする会計方針を継続している。 - FY2021First statedAnnual report
「For non-creditable consumption taxes related to the acquisition and other transactions involving residential rental buildings on or after 1 October 2020, we changed our method so that they are recorded as current assets and recognized as period expenses in the fiscal year in which the related properties held for sale and properties under development are sold and handed over.」
Following a tax law revision, the company changed its accounting policy so that non-creditable consumption taxes on residential rental buildings acquired on or after 1 October 2020 are recorded as current assets rather than expensed upon acquisition, and are expensed in the year of sale and handover.