Change in depreciation method for building fixtures and structures
First written in FY2017-Q2. 2 of 3 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
154 other companies' latest entry also says "Restated".
- FY2017RestatedAnnual report
「The company has 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 on the consolidated financial statements for the current consolidated fiscal year was immaterial.」
The company has reconfirmed its accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q3RestatedAnnual report
「In connection with revisions to the Corporation Tax Act, the company applied the Practical Treatment of Changes in Depreciation Methods Related to the FY2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) in the first-quarter consolidated accounting period, 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.」
The company has reiterated in the notes its accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q2First statedAnnual report
「Following the amendment of the Corporation Tax Act, the Company applied “Practical Solution on Change of Depreciation Method Related to the 2016 Tax Reform” (Practical Solution Report No. 32, 17 June 2016) from 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. The impact on the quarterly consolidated financial statements was immaterial.」
For building fixtures and structures acquired on or after 1 April 2016, the company changed the depreciation method from declining balance to straight line.