Change in the depreciation method for building-related equipment and structures from the declining-balance method to the straight-line method
First written in FY2017-Q2. 2 of 3 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
155 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「The depreciation method for building improvements and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.」
The company continues to disclose the change in the depreciation method and the resulting immaterial impact on the financial statements. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Method in Response to the FY2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) from the first quarter of the current fiscal year, changing the depreciation method for building-related equipment and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
Restates the accounting policy change for the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Method in Response to the FY2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) from the first quarter of the current fiscal year, changing the depreciation method for building-related equipment 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 applicable assets acquired on or after 1 April 2016, and the impact on the quarterly consolidated financial statements was described as immaterial.