Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 5 of 6 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building附属 equipment and structures acquired on or after 1 April 2016 continues to be disclosed in the annual report. - FY2019-Q3RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the revised tax-effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities continue to be disclosed. - FY2019-Q2RestatedAnnual report
「We have applied the “Partial Amendments to the Accounting Standard for Tax Effect Accounting” (ASBJ Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the current consolidated fiscal year. Deferred tax assets are presented under investments and other assets, while deferred tax liabilities are presented under non-current liabilities.」
The application of the revised tax-effect accounting standards and the change in the presentation classification of deferred tax assets and liabilities continue to be disclosed. - FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) during 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 accounting policy change for the depreciation method for building附属 equipment and structures, from the declining-balance method to the straight-line method, continues to be disclosed in the annual report. - FY2017-Q3RestatedAnnual report
「Following the revision of the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method in Connection with the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the 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 accounting policy change for the depreciation method for building附属 equipment and structures, from the declining-balance method to the straight-line method, continues to be disclosed. - FY2017-Q2First statedAnnual report
「Following the revision of the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method in Connection with the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the 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.」
It has been newly disclosed that the depreciation method for building附属 equipment and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method.