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Dmw (6365) · PolicyRestated

Change to the Straight-Line Method for Depreciating Building Fixtures and Structures

First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2023.

5entries
8years
0from disclosures
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ProgressHeldSoftenedWorseRestatedFY2017-Q2 – FY20232016: 12017: 120172018: 120182019: 120192020: 020202021: 020212022: 020222023: 12023
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.
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  1. FY2023RestatedAnnual report

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

    The accounting policy of applying the straight-line method to building fixtures and structures for depreciation purposes is reiterated.
  2. FY2019RestatedAnnual report

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

    Following the tax reform, the accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 is reiterated.
  3. FY2018RestatedAnnual report

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

    Following the tax reform, the accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 is reiterated.
  4. FY2017RestatedAnnual report

    「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 change in the depreciation method for building fixtures and structures following the tax reform was also applied to the annual financial statements, increasing operating profit and other items by ¥1.52 million.
  5. FY2017-Q2First statedAnnual report

    「Following amendments to the Corporation Tax Act, the company applied “Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform” (Practical Issues Task Force Report No. 32, 17 June 2016) in the first quarter of the consolidated 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.」

    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 following the tax reform.
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Change to the Straight-Line Method for Depreciating Building Fixtures and Structures | DMW CORPORATION (6365) | Komori