Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures continues. - FY2018RestatedAnnual report
「The straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building improvements, and to building improvements and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2017-Q3First 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 Issues Task Force No. 32, 17 June 2016) from the first-quarter consolidated accounting period 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 impact of this change on profit and loss for the first three quarters was immaterial.」
For building-related equipment and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method. The impact on profit or loss was immaterial.