Change in depreciation method for building fixtures and structures
First written in FY2017-Q3. 2 of 3 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 was confirmed for the full year. - FY2017RestatedAnnual 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.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method was confirmed for the full year, and the disclosure states that there was no impact on the consolidated financial statements. - FY2017-Q3First statedAnnual report
「In accordance with amendments to the Corporation Tax Act, the Company and its domestic consolidated subsidiaries applied, in the first quarter of the consolidated fiscal year, the Practical Solution on Changes in Depreciation Methods Related to the 2016 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.」
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.