Changing the Depreciation Method for Building Fixtures and Structures
First written in FY2016-Q3. 2 of 3 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 2 of 17 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「2016年４月１日以降に取得した建物附属設備及び構築物 定額法」
2016年4月1日以後に取得した建物附属設備及び構築物について、減価償却方法を定額法とする方針を継続している。 - FY2016RestatedAnnual report
「The depreciation method for building improvements and structures acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method.」
平成28年4月1日以後に取得した建物附属設備及び構築物の減価償却方法を定率法から定額法へ変更したことを継続して記載している。 - FY2016-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform was applied from the second quarter of the current consolidated fiscal year. The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.」
The depreciation method for building improvements and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The impact on the financial statements was immaterial.