Change in depreciation method for building fixtures and structures
First written in FY2017-Q3. 6 of 7 entries say "Restated". Latest entry: FY2024.
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- FY2024RestatedAnnual report
「The straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2023RestatedAnnual report
「The straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2021RestatedAnnual report
「The straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2020RestatedAnnual report
「The straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2019RestatedAnnual report
「The straight-line method is used for buildings acquired on or after 1 April 1998, excluding building fixtures, and for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been continued. - FY2017RestatedAnnual report
「For buildings and structures acquired on or after 1 April 2016, the depreciation method has been changed from the declining-balance method to the straight-line method. The impact on the consolidated financial statements for the current consolidated fiscal year is immaterial.」
The accounting policy change from the declining-balance method to the straight-line method for depreciating buildings and structures is also applied to the full-year consolidated financial statements. - FY2017-Q3First statedAnnual report
「Following amendments to 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 of the current 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. The impact on the quarterly consolidated financial statements was immaterial for the cumulative third quarter.」
For buildings 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 considered immaterial.