Shibaura Machine (6104) · PolicyRestated
Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2018.
2entries
2years
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Change in Depreciation Method for Building Fixtures and StructuresA theme 351 companies write about · 0 as a headwind · 42 as a tailwind
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 351 threads.Full recordFilings, disclosures and news, newest first
- FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The change in the depreciation method for building fixtures and structures associated with the tax law revision continues to be applied as an accounting policy. - FY2017-Q3First 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 or loss was stated to be immaterial.