Change in the depreciation method for buildings and attached structures to the straight-line method
First written in FY2017-Q1. 6 of 7 entries say "Restated". Latest entry: FY2022.
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- FY2022RestatedAnnual report
「Declining-balance method, except that the straight-line method applies to buildings acquired on or after 1 April 1998, excluding attached structures, and to buildings and attached structures acquired on or after 1 April 2016」
The Company continues to apply the accounting policy of using the straight-line method for buildings and attached structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「The straight-line method applies to buildings and attached structures acquired on or after 1 April 2016.」
The Company continues to apply the accounting policy of using the straight-line method for buildings and attached structures acquired on or after 1 April 2016. - FY2018-Q3RestatedAnnual report
「Because the depreciation method for buildings and attached structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method in connection with amendments to the Corporation Tax Act, the depreciation method used in the business segments was changed in the same manner. The impact of this change on segment profit was immaterial.」
The Company continues to apply the accounting policy of changing the depreciation method for buildings and attached structures from the declining-balance method to the straight-line method, and considers the impact on segment profit immaterial. - FY2017RestatedAnnual report
「In connection with amendments to the Corporation Tax Act, the Company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) in the fiscal year under review, and changed the depreciation method for buildings and attached structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. The impact on the consolidated financial statements for the fiscal year under review was immaterial.」
The Company continues to apply in its annual financial statements the accounting policy of changing the depreciation method for buildings and attached structures from the declining-balance method to the straight-line method. - FY2017-Q3RestatedAnnual report
「In connection with amendments to the Corporation Tax Act, the Company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) in the first quarter of the fiscal year under review, and changed the depreciation method for buildings and attached structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. The impact on the quarterly consolidated financial statements for the cumulative third quarter was immaterial.」
The Company continues to apply the accounting policy of changing the depreciation method for buildings and attached structures from the declining-balance method to the straight-line method, and explained that the impact on the quarterly consolidated financial statements was immaterial. - FY2017-Q2RestatedAnnual 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 Solution Report No. 32, 17 June 2016) from the first-quarter consolidated accounting period and changed the depreciation method for building fixtures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
The Company continues to apply the accounting policy of changing the depreciation method for buildings and attached structures from the declining-balance method to the straight-line method, and explained that the impact on the cumulative second quarter was immaterial. - FY2017-Q1First statedAnnual report
「In connection with amendments to the Corporation Tax Act, the Company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) in the first quarter of the fiscal year under review, and changed the depreciation method for buildings and attached structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
In connection with the tax reform, the depreciation method for buildings and attached structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The Company explained that there was no impact on the quarterly consolidated financial statements.