Change to the Straight-Line Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 6 of 7 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「The Company and its domestic consolidated subsidiaries use the declining-balance method. However, the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures and structures, for building fixtures and structures acquired on or after 1 April 2016, and for certain machinery and equipment.」
The accounting policy of applying the straight-line method to building fixtures, structures and other assets acquired on or after 1 April 2016 continues to be disclosed. - FY2020RestatedAnnual report
「The Company and its domestic consolidated subsidiaries use the declining-balance method. However, the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures and structures, for building fixtures and structures acquired on or after 1 April 2016, and for certain machinery and equipment.」
The accounting policy of applying the straight-line method to building fixtures, structures and other assets acquired on or after 1 April 2016 continues to be disclosed. - FY2019RestatedAnnual report
「The Company and its domestic consolidated subsidiaries use the declining-balance method. However, the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures and structures, for building fixtures and structures acquired on or after 1 April 2016, and for certain machinery and equipment.」
The accounting policy of applying the straight-line method to building fixtures, structures and other assets acquired on or after 1 April 2016 continues to be disclosed. - FY2018RestatedAnnual report
「The Company and its domestic consolidated subsidiaries use the straight-line method for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be applied. - FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company and its domestic consolidated subsidiaries applied the Practical Solution on the Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) in the consolidated fiscal year under review, 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.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method has been restated, and the impact on profit or loss is described as immaterial. - FY2017-Q3RestatedAnnual report
「In response to amendments to the Corporation Tax Act, the company and its domestic consolidated subsidiaries applied the Practical Solution on Changes in Depreciation Method in Response to the 2016 Tax Reform (Practical Response Report No. 32, dated 17 June 2016) from the first quarter of the consolidated fiscal year under review, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method has been restated. The impact on profit or loss is described as immaterial. - FY2017-Q2First statedAnnual report
「In response to amendments to the Corporation Tax Act, the company and its domestic consolidated subsidiaries applied the Practical Solution on Changes in Depreciation Method in Response to the 2016 Tax Reform (Practical Response Report No. 32, dated 17 June 2016) from the first quarter of the consolidated fiscal year under review, changing the depreciation method for building improvements 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 from the declining-balance method to the straight-line method. The impact on profit or loss was described as immaterial.