Change in the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method
First written in FY2017-Q2. 3 of 4 entries say "Restated". Latest entry: FY2018.
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- FY2018RestatedAnnual report
「The declining-balance method is used. However, the straight-line method is used for buildings, excluding building fixtures, acquired on or after 1 April 1998, 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 and structures acquired on or after 1 April 2016 was reaffirmed. - FY2017RestatedAnnual report
「For building improvements 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 change in the depreciation method for building fixtures and structures was reiterated, with the impact on the financial statements stated to be immaterial. - FY2017-Q3RestatedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.」
The accounting policy change from the declining-balance method to the straight-line method for depreciating building fixtures and structures was reiterated. The impact on the financial statements was deemed immaterial. - FY2017-Q2First statedAnnual report
「In accordance with the revision of the Corporation Tax Act, the company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Response 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.」
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 quarterly consolidated financial statements was stated to be immaterial.