Change from the declining-balance method to the straight-line method for depreciating building fixtures and structures
First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2022.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
156 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「The straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
It continued to apply the accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「The straight-line method is used for buildings acquired on or after April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
It continued to apply the accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2017RestatedAnnual 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 Solution Report No. 32, 17 June 2016) during the current consolidated 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.」
It continued to apply the accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method, and reported the impact on annual operating profit and other items as ¥1.447 million. - FY2017-Q3RestatedAnnual report
「Following 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. As a result, operating profit, ordinary profit and profit before income taxes for the cumulative third quarter under review each increased by ¥617 thousand.」
It continued to apply the accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method, and reported the impact on the cumulative period as ¥617 thousand. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) from the first quarter of the current consolidated 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.」
The depreciation method was changed for building fixtures and structures acquired on or after 1 April 2016, increasing operating profit, ordinary profit and profit before income taxes for the cumulative second quarter under review by ¥180 thousand each.