Change in depreciation method for building fixtures and structures
First written in FY2017-Q2. 5 of 6 entries say "Restated". Latest entry: FY2020.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to apply. - FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to apply. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to apply. - FY2017RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The company continues to apply the accounting policy under which the straight-line method is used for building fixtures and structures acquired on or after 1 April 2016. - FY2017-Q3RestatedAnnual report
「In accordance with amendments to the Corporation Tax Act, the company applied in the first quarter of the consolidated fiscal period the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016), 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 impact on the quarterly consolidated financial statements for the nine months ended 31 December was immaterial.」
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 apply, with the impact described as immaterial. - FY2017-Q2First statedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method. The impact on the quarterly consolidated financial statements for the six months ended 30 September was immaterial.」
For assets acquired on or after 1 April 2016, the depreciation method for building fixtures and structures was changed from the declining-balance method to the straight-line method.