Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q1. 3 of 4 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「For the parent company and its domestic consolidated subsidiaries, 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 accounting policy change for building fixtures and structures, from the declining-balance method to the straight-line method, is reiterated as an accounting policy for the consolidated financial statements. - 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 change for depreciation of building fixtures and structures, from the declining-balance method to the straight-line method, is reiterated in the quarterly notes. - FY2017-Q2RestatedAnnual 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 change for depreciation of building fixtures and structures, from the declining-balance method to the straight-line method, is reiterated in the quarterly notes. - FY2017-Q1First statedAnnual report
「Following the revision of the Corporation Tax Act, we applied the Practical Response Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform,” in the first quarter of the current consolidated 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.」
For buildings and 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 impact of the change was considered immaterial.