Change in Depreciation Method for Buildings and Accompanying Facilities
First written in FY2016-Q3. 3 of 4 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The declining-balance method is used, except that the straight-line method is used for buildings, excluding building附属設備 acquired on or before 31 March 2016.」
For building附属設備 and other assets, the revised depreciation method continues as the accounting policy for the full fiscal year. - FY2017RestatedAnnual report
「The declining-balance method is used, except that the straight-line method is used for buildings, excluding building附属設備 acquired on or before 31 March 2016.」
The revised accounting policy for depreciation of building附属設備 and other assets continues to be applied for the full fiscal year. - FY2016RestatedAnnual report
「The depreciation method for building附属設備 acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method.」
For building附属設備, the policy of changing the depreciation method for acquisitions on or after 1 April 2016 from the declining-balance method to the straight-line method was confirmed for the full fiscal year. - FY2016-Q3First statedAnnual report
「Following the amendment of the Corporation Tax Act, the Practical Solution on the Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) has been applied from the second quarter of the current consolidated fiscal year. Accordingly, the depreciation method for building附属設備 acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method.」
For building附属設備 acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method.