Change in depreciation method for building fixtures and structures
First written in FY2017-Q3. 5 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
- FY2026RestatedAnnual report
「However, 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 Company continues to apply its previous accounting policy for the depreciation of buildings and other assets. - FY2025RestatedAnnual report
「However, 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 Company continues to apply its previous accounting policy for the depreciation of buildings and other assets. - FY2022RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The Company continues to apply its accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2021RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The Company continues to state its accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The Company continues to state its accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution 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 filing states that 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.