Change in the depreciation method for building fixtures and structures to the straight-line method
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2020-Q2.
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- FY2020-Q2RestatedAnnual report
「We have applied the partial amendments to the Accounting Standard for Tax Effect Accounting (ASBJ Standard No. 28, 16 February 2018) and other standards from the beginning of the first quarter, and present deferred tax assets under investments and other assets.」
The accounting treatment of presenting deferred tax assets under investments and other assets has been restated. - FY2017-Q3First statedAnnual report
「Following the revision of the Corporation Tax Act, the Company applied in the first quarter accounting period the Practical Solution on Change in Depreciation Method Related to the FY2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016), 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 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.