Change to the Straight-Line Method for Depreciating Building Fixtures and Structures
First written in FY2017-Q1. 7 of 8 entries say "Restated". Latest entry: FY2024.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
- FY2024RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
2016年4月1日以後取得の建物附属設備・構築物を定額法とする会計方針を継続している。 - FY2020RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
平成28年4月1日以後取得の建物附属設備・構築物を定額法とする会計方針を継続している。 - FY2019RestatedAnnual report
「ただし、平成10年４月１日以降の新規取得建物（建物附属設備は除く）並びに平成28年４月１日以降に取得した建物附属設備及び構築物については定額法によっております。」
The Company continues to apply the straight-line depreciation method to building fixtures and structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「ただし、平成10年４月１日以降の新規取得建物（建物附属設備は除く）並びに平成28年４月１日以降に取得した建物附属設備及び構築物については定額法によっております。」
平成28年4月1日以後取得の建物附属設備・構築物を定額法とする会計方針を継続している。 - 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.」
This restates the accounting policy change for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q3RestatedAnnual 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) from the first quarter of the fiscal year, 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.」
This restates the accounting policy change for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q2RestatedAnnual report
「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.」
This restates the accounting policy change for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q1First statedAnnual report
「法人税法の改正に伴い、「平成28年度税制改正に係る減価償却方法の変更に関する実務上の取扱い」(実務対応報告第32号 平成28年６月17日)を当第１四半期連結会計期間に適用し、平成28年４月１日以後に取得する建物附属設備及び構築物に係る減価償却方法を定率法から定額法に変更しております。」
平成28年4月1日以後に取得する建物附属設備及び構築物について、減価償却方法を定率法から定額法へ変更している。