Change in Depreciation Method for Building Ancillary Equipment, etc.
First written in FY2017-Q3. 4 of 5 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The straight-line method is used for building fixtures acquired on or after 1 April 2016.」
The Company continues to apply the change in the depreciation method for building fixtures resulting from the tax reform. - FY2019RestatedAnnual report
「The straight-line method is used for building fixtures acquired on or after 1 April 2016.」
The Company continues to apply the change in the depreciation method for building fixtures resulting from the tax reform. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures acquired on or after 1 April 2016.」
The Company continues to apply the change in the depreciation method for building fixtures resulting from the tax reform. - FY2017RestatedAnnual report
「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 effect on the consolidated financial statements was immaterial.」
The annual report also confirms the change in the depreciation method for building fixtures and similar assets from the declining-balance method to the straight-line method. - FY2017-Q3First statedAnnual report
「Following an amendment to the Corporation Tax Act, the Company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) in the first quarter of the 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. This change in accounting policy had no effect on profit or loss for the cumulative third quarter of the current consolidated fiscal year.」
Following the tax reform, the Company 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. It stated that there was no effect on profit or loss for the cumulative third quarter.