Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2018.
- FY2018RestatedAnnual report
「The straight-line method applies to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy under which the straight-line method applies to building fixtures and structures acquired on or after 1 April 2016 is restated. - 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 change to the straight-line method for building fixtures and structures acquired on or after 1 April 2016 is restated. - FY2017-Q3First statedAnnual report
「Following the amendment to the Corporation Tax Act, we applied "Practical Solution on Change in Depreciation Method Related to the FY2016 Tax Reform" (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the first 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.」
For building fixtures and structures acquired on or after 1 April 2016, the accounting policy change from the declining-balance method to the straight-line method is described for the first time.