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
「As a result, the operating loss for the cumulative third quarter decreased by ¥10.738 million, while ordinary loss and loss before income taxes for the quarter each decreased by the same amount.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continued to be applied, and its impact was disclosed. - FY2017-Q2RestatedAnnual report
「As a result, the operating loss for the cumulative second quarter decreased by ¥2.836 million, while ordinary loss and loss before income taxes for the quarter each decreased by the same amount.」
The change in the depreciation method for building fixtures and structures was also applied in the second quarter, and its impact was disclosed. - 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.」
As a result of this change, operating profit for the current quarter increased by ¥256 thousand.