Change in depreciation method for building fixtures and structures
First written in FY2017-Q1. 2 of 3 entries say "Restated". Latest entry: FY2017-Q3.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017-Q3RestatedAnnual report
「In accordance with the amendment to the Corporation Tax Act, the company applied the Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) during the first quarter, 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 change in the depreciation method for building fixtures and structures continues to be applied, and the impact on the financial statements is described as immaterial. - FY2017-Q2RestatedAnnual report
「In accordance with the amendment to the Corporation Tax Act, the company applied the Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) during the first quarter, 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 change in the depreciation method for building fixtures and structures continues to be applied, and the impact on the financial statements for the second quarter is described as immaterial. - FY2017-Q1First statedAnnual report
「In accordance with the amendment to the Corporation Tax Act, the company applied the Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) during the first quarter of the current fiscal year, 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.」
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.