Change in Depreciation Method for Building Fixtures and Structures 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 12 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「In accordance with the revision of the Corporation Tax Act, the company applied to the current consolidated fiscal year the "Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform" (Practical Response Report No. 32, 17 June 2016), changing the depreciation method for building附属設備 and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be disclosed. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied Practical Response Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform,” 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 accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be disclosed. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied Practical Response Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform,” 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.」
For building fixtures and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method.