Change in depreciation method for building fixtures and structures from declining balance to straight-line
First written in FY2017-Q2. 1 of 2 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「For building attachments and structures acquired on or after 1 April 2016, we have changed the depreciation method from the declining-balance method to the straight-line method.」
The accounting policy change from the declining-balance method to the straight-line method for depreciating building fixtures and structures has also been confirmed in the annual financial statements. - FY2017-Q2First statedAnnual report
「In accordance with the revision of the Corporation Tax Act, the company applied in the first quarter accounting period the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, dated 17 June 2016), changing 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.」
The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed.