Change in depreciation method for building fixtures and structures
First written in FY2017-Q2. 7 of 8 entries say "Restated". Latest entry: FY2023.
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- FY2023RestatedAnnual report
「However, the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to 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 continues. - FY2021RestatedAnnual report
「However, the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to 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 continues. - FY2019RestatedAnnual report
「However, the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to 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 continues. - FY2018RestatedAnnual report
「However, the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016.」
The company continues to apply the accounting policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016. - FY2018-Q2RestatedAnnual report
「The Company has applied the “Implementation Guidance on Recoverability of Deferred Tax Assets” (ASBJ Guidance No. 26, 28 March 2016) from the first quarter of the fiscal year.」
The second-quarter report also states that the application of the implementation guidance on the recoverability of deferred tax assets, which has been applied since the previous quarter, continues. - FY2017RestatedAnnual report
「In accordance with the amendment to the Corporation Tax Act, the company has applied, from the current fiscal year, Practical Solution Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform,” dated 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.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be disclosed for the full fiscal year. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we have applied from the first quarter the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016), changing 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 change in the depreciation method for building fixtures and structures acquired on or after 1 April 2016, which has been applied since the first quarter, continues to apply. The impact on results is immaterial. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we have applied from the first quarter the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016), changing 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.」
In response to the 2016 tax reform, 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. The impact on earnings is described as immaterial.