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PhoenixBio (6190) · PolicyRestated

Change in depreciation method for building fixtures and structures

First written in FY2017-Q3. 4 of 5 entries say "Restated". Latest entry: FY2020.

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ProgressHeldSoftenedWorseRestatedFY2017-Q3 – FY20202017: 220172018: 120182019: 120192020: 12020
Same theme, other companies
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
  1. FY2020RestatedAnnual report

    「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」

    The post-change depreciation policy for buildings and structures, using the straight-line method, is being reconfirmed.
  2. FY2019RestatedAnnual report

    「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」

    The post-change depreciation policy for buildings and structures, using the straight-line method, is being reconfirmed.
  3. FY2018RestatedAnnual report

    「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」

    The accounting policy adopted after the change in the depreciation method for buildings and structures is being reconfirmed.
  4. FY2017RestatedAnnual report

    「The depreciation method for buildings and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The impact of this change on profit or loss for the current fiscal year was immaterial.」

    The change in the depreciation method for buildings and structures, and the immaterial impact on profit or loss, are being restated.
  5. 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.」

    For buildings 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 described as immaterial.
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Change in depreciation method for building fixtures and structures | PhoenixBio Co.,Ltd. (6190) | Komori