Change in depreciation method for building equipment and structures
First written in FY2017-Q1. 8 of 9 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The change in the depreciation method for building fixtures and structures arising from the tax reform continues to be applied. - FY2021RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The change in the depreciation method for building fixtures and structures continues to be applied. - FY2019RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The change in the depreciation method for building fixtures and structures arising from the tax reform continues to be applied. - FY2019-Q3RestatedAnnual report
「The partial amendments to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and other relevant standards have been applied from the beginning of the first quarter of the consolidated fiscal year, and deferred tax assets are presented under investments and other assets.」
The application of the accounting standards for tax-effect accounting and related standards, and the change in the presentation classification of deferred tax assets, continue. - FY2018RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The change in the depreciation method for building fixtures and structures arising from the tax reform continues to be applied. - FY2017RestatedAnnual report
「Following the amendment of the Corporation Tax Act, the company applied the Practical Response Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform,” dated 17 June 2016, in the current consolidated 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 the depreciation method continued to be applied, increasing operating income, ordinary income and net income before income taxes by ¥1,627 thousand each during the fiscal year. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year and changed the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The change in the depreciation method continued to be applied, increasing operating income, ordinary income and quarterly net income before income taxes by ¥908 thousand each during the cumulative third-quarter period. - FY2017-Q2RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year and changed the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The change in the depreciation method for building fixtures and structures continued to be applied, increasing operating income and other items by ¥465 thousand during the cumulative second-quarter period. - FY2017-Q1First statedAnnual report
「In accordance with the revision of the Corporation Tax Act, the Company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) from the first quarter of the current fiscal year, 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.」
Following the tax reform, the depreciation method for building fixtures and structures acquired on or after 1 April 2016 changed from the declining-balance method to the straight-line method.