Change in depreciation method for building fixtures and structures
First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The Company and its domestic consolidated subsidiaries primarily use the declining-balance method, except that the straight-line method is used for buildings, excluding building fixtures, acquired on or after 1 April 1998, and for building fixtures and structures acquired on or after 1 April 2016,」
The accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 continues to be disclosed. - FY2018RestatedAnnual report
「Straight-line method for building fixtures and structures acquired on or after 1 April 2016」
The accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 continues to be disclosed. - 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 of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be disclosed. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issue Task Force No. 32, 17 June 2016) from the first quarter of the current consolidated fiscal period 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 of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be disclosed. - FY2017-Q2First statedAnnual 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 profit or loss was immaterial.」
In line with tax reforms, 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.