Change in Depreciation Method for Building Improvements and Structures
First written in FY2017-Q2. 3 of 4 entries say "Restated". Latest entry: FY2025.
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- FY2025RestatedAnnual report
「However, the straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building fixtures, structures and other assets continues. - 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 impact of this change on profit or loss is immaterial.」
The policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method is also disclosed for the full year. - FY2017-Q3RestatedAnnual report
「Following the revision of the Corporation Tax Act, the company applied Accounting Standard Implementation Guidance No. 32, Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (17 June 2016), in the first quarter of the 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 impact of this change on profit or loss is immaterial.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be disclosed. - FY2017-Q2First statedAnnual report
「Following the revision of the Corporation Tax Act, the company applied Accounting Standard Implementation Guidance No. 32, Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (17 June 2016), in the first quarter of the 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 impact of this change on profit or loss is immaterial.」
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.