Change in depreciation method at domestic consolidated subsidiaries
First written in FY2017-Q2. 2 of 3 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2024: 3 of 18 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「一部の国内連結子会社は、法人税法の改正に伴い、「平成28年度税制改正に係る減価償却方法の変更に関する実務上の取扱い」（実務対応報告第32号 平成28年６月17日）を当連結会計年度に適用し、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に係る減価償却方法を定率法から定額法に変更しております。」
一部国内連結子会社における減価償却方法の変更を会計方針として再掲している。 - FY2017-Q3RestatedAnnual report
「Certain domestic consolidated subsidiaries 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, applying the practical solution on changes in depreciation methods related to the fiscal 2016 tax reforms from the first quarter of the current fiscal year.」
一部国内連結子会社の減価償却方法変更を会計方針として再掲している。 - FY2017-Q2First statedAnnual report
「Certain domestic consolidated subsidiaries 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, applying the practical solution on changes in depreciation methods related to the fiscal 2016 tax reforms from the first quarter of the current fiscal year.」
Certain domestic consolidated subsidiaries changed the depreciation method for building fixtures and structures acquired on or after 1 April 2016 from declining balance to straight line. The impact on earnings was immaterial.