Change in depreciation method for building fixtures and structures
First written in FY2017-Q2. 1 of 2 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
「これによる当第３四半期連結累計期間の損益に与える影響は軽微であります。」
建物附属設備および構築物の減価償却方法を定率法から定額法へ変更した会計方針と、損益影響が軽微であるとの説明を継続している。 - FY2017-Q2First statedAnnual report
「In response to amendments to the Corporation Tax Act, the company and its domestic consolidated subsidiaries applied the Practical Solution on Changes in Depreciation Method in Response to the 2016 Tax Reform (Practical Response Report No. 32, dated 17 June 2016) from the first quarter of the consolidated fiscal year under review, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
Following the tax reform, the depreciation method for assets acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The impact on results for the six months ended September was immaterial.