Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 1 of 2 entries say "Restated". Latest entry: FY2017.
The whole theme swung hardest in 2024: 2 of 17 companies on the "Worse" side.
- FY2017RestatedAnnual report
「The depreciation method for building improvements and structures acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method.」
The annual report also confirms the accounting policy change for building improvements and structures acquired on or after 1 April 2016, from the declining-balance method to the straight-line method. - FY2017-Q3First statedAnnual report
「The Company and certain consolidated subsidiaries applied the Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, dated 17 June 2016) in the first quarter of the current consolidated fiscal year in connection with amendments to the Corporation Tax Act, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
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.