Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2019.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
- FY2019RestatedAnnual report
「The depreciation method for buildings and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.」
建物附属設備・構築物の減価償却方法を定率法から定額法へ変更した会計方針を再確認。 - FY2017RestatedAnnual report
「平成28年4月1日以降に取得した建物附属設備及び構築物に係る減価償却方法を定率法から定額法に変更しております。なお、当連結会計年度において、連結財務諸表に与える影響額は軽微であります。」
建物附属設備・構築物の減価償却方法変更と財務諸表への影響が軽微であることを通期でも確認。 - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on the Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) from 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 impact on the quarterly consolidated financial statements for the nine months ended to date was immaterial.」
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. The impact on the financial statements was immaterial.