Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q1. 2 of 3 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
「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 change in depreciation method for buildings and structures applied from the first quarter continues to be disclosed in the notes for the third quarter. - FY2017-Q2RestatedAnnual 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 change in depreciation method applied from the first quarter continues to be disclosed in the notes for the second quarter. - FY2017-Q1First statedAnnual report
「Following the revision of the Corporation Tax Act, the Bank applied Practical Solution Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform,” in the current first-quarter consolidated accounting period, changing 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 Practical Response Report on the Application of the 2016 Amendments to the Corporation Tax Act was applied, and 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.