Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 1 of 2 entries say "Restated". Latest entry: FY2017-Q3.
The whole theme swung hardest in 2026: 1 of 11 companies on the "Worse" side.
- FY2017-Q3RestatedAnnual report
「Following the revision of the Corporation Tax Act, the Company applied the Practical Response Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the FY2016 Tax Reform” (17 June 2016), from the first-quarter accounting period. It 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 profit or loss for the cumulative third-quarter period was minor.」
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 applied, and the impact on profit or loss was minor. - FY2017-Q2First statedAnnual report
「Following the revision of the Corporation Tax Act, the Company applied the Practical Response Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the FY2016 Tax Reform” (17 June 2016), from the first-quarter accounting period. It 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 profit or loss for the cumulative second-quarter period was minor.」
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 profit or loss for the cumulative second-quarter period was minor.