Change in depreciation methods for building fixtures and structures
First written in FY2017-Q2. 8 of 9 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2026RestatedAnnual report
「However, the Company and its domestic consolidated subsidiaries use the straight-line method for buildings acquired on or after 1 April 1998, excluding building-related equipment, and for building-related equipment 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 leasehold improvements and structures acquired on or after 1 April 2016. - FY2023RestatedAnnual report
「However, the Company and its domestic consolidated subsidiaries use the straight-line method for buildings acquired on or after 1 April 1998, excluding building-related equipment, and for building-related equipment 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 leasehold improvements and structures acquired on or after 1 April 2016. - FY2022RestatedAnnual report
「However, the Company and its domestic consolidated subsidiaries use the straight-line method for buildings acquired on or after 1 April 1998, excluding building-related equipment, and for building-related equipment 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 leasehold improvements and structures acquired on or after 1 April 2016. - FY2020RestatedAnnual report
「However, the Company and its domestic consolidated subsidiaries use the straight-line method for buildings acquired on or after 1 April 1998, excluding building-related equipment, and for building-related equipment 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 leasehold improvements and structures acquired on or after 1 April 2016. - FY2019RestatedAnnual report
「However, the Company and its domestic consolidated subsidiaries use the straight-line method for buildings acquired on or after 1 April 1998, excluding building-related equipment, and for building-related equipment and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building-related equipment and structures acquired on or after 1 April 2016 continues to be applied. - FY2018RestatedAnnual 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 impact of this change on profit and loss for the current consolidated fiscal year was immaterial.」
The change in the depreciation method for building-related equipment and structures continues to be applied, and its impact on profit and loss is considered immaterial. - FY2017RestatedAnnual 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 impact of this change on profit and loss for the current consolidated fiscal year was immaterial.」
The change in the depreciation method for building-related equipment and structures due to tax reforms continues to be applied, and its impact on profit and loss is considered immaterial. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution No. 32, 17 June 2016) from the first quarter of the 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 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 applied. The impact on profit and loss was considered immaterial. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution No. 32, 17 June 2016) from the first quarter of the 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.」
Following a tax law revision, 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 impact on profit and loss was considered immaterial.