Change in Depreciation Method for Building Improvements and Structures
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual 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 continues. - FY2018RestatedAnnual report
「The straight-line method is used 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 has continued to be applied in the annual financial statements. - FY2017-Q3First statedAnnual report
「Following the revision of the Corporation Tax Act, the company changed its depreciation method for building fixtures and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method by applying the "Practical Treatment of Changes in Depreciation Methods Related to the FY2016 Tax Reform" (Practical Solution Report No. 32, 17 June 2016) from the first quarter of the current consolidated fiscal year. The impact on the quarterly consolidated financial statements during the first nine months of the current fiscal year was immaterial.」
For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method. The impact on the financial statements was immaterial.