Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 3 of 4 entries say "Restated". Latest entry: FY2024.
155 other companies' latest entry also says "Restated".
- FY2024RestatedAnnual report
「However, the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building improvements, and for building improvements and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building improvements and structures acquired on or after 1 April 2016 continues to be applied. - FY2019RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, we changed the depreciation method from the declining-balance method to the straight-line method.」
The accounting policy changing the depreciation method for building improvements and structures from the declining-balance method to the straight-line method continues to be applied. - FY2017RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, we changed the depreciation method from the declining-balance method to the straight-line method.」
The accounting policy changing the depreciation method for building improvements and structures from the declining-balance method to the straight-line method was also applied and restated in the annual report. - FY2017-Q3First statedAnnual report
「Following the revision of the Corporation Tax Act, the company applied the Practical Treatment Regarding Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) in the first quarter consolidated accounting period 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 impact of this change on operating profit, ordinary profit and quarterly profit before income taxes for the nine-month period of the current consolidated fiscal year was immaterial.」
It is disclosed that, following the tax reform, the depreciation method for the relevant assets acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.