Change in Depreciation Method for Building Improvements and Structures
First written in FY2017-Q2. 11 of 12 entries say "Restated". Latest entry: FY2020-Q2.
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- FY2020-Q2RestatedAnnual report
「(Change in accounting policy) There are no applicable matters.」
No new changes in accounting policies were disclosed for the current quarter. - FY2020-Q1RestatedAnnual report
「(Changes in accounting policies) There are no applicable matters.」
No new changes in accounting policies were disclosed for the current quarter, and the existing accounting policies, including the change in the depreciation method for building fixtures and structures, continue to be applied. - FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be applied. - FY2019-Q3RestatedAnnual report
「(Changes in accounting policies, etc.) There were no applicable items.」
No new changes in accounting policies were disclosed for the current quarter, and the accounting policies, including the previous change in the depreciation method, continue to be applied. - FY2019-Q2RestatedAnnual report
「(Change in accounting policy) There are no applicable matters.」
No new changes in accounting policies were disclosed for the current quarter, and the existing accounting policies, including the change in the depreciation method for building fixtures and structures, continue to be applied. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be applied. - FY2018-Q3RestatedAnnual report
「(Changes in accounting policies, etc.) There were no applicable items.」
No new changes in accounting policies were disclosed for the current quarter. - FY2018-Q2RestatedAnnual report
「(Changes in accounting policies) There are no applicable matters.」
No new changes in accounting policies were disclosed for the current quarter, including the change in the depreciation method for building fixtures and structures. - FY2018-Q1RestatedAnnual report
「(Changes in accounting policies) There are no applicable matters.」
No new changes in accounting policies were disclosed for the current quarter, including the depreciation method changed in the previous fiscal year. - FY2017RestatedAnnual report
「For building attachments and structures acquired on or after 1 April 2016, we have changed the depreciation method from the declining-balance method to the straight-line method.」
The accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be applied. - FY2017-Q3RestatedAnnual report
「Following the revision of the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method in Connection with the 2016 Tax Reform (Practical Issues Task Force 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 accounting policy changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be applied. - FY2017-Q2First statedAnnual report
「Following the revision of the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method in Connection with the 2016 Tax Reform (Practical Issues Task Force 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.」
It is stated for the first time 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.