Change in depreciation method for building fixtures and structures from the declining-balance method to the straight-line method
First written in FY2017-Q2. 6 of 7 entries say "Restated". Latest entry: FY2021.
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- FY2021RestatedAnnual report
「The straight-line method is also 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 straight-line method as the depreciation method for applicable assets. - FY2020RestatedAnnual report
「The straight-line method is also 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 straight-line method as the depreciation method for applicable assets. - FY2019RestatedAnnual report
「The straight-line method is also 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 using the straight-line method for building appurtenances and structures acquired on or after 1 April 2016 continues to be applied. - FY2018RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The company continues to apply the straight-line method to building fixtures and structures acquired on or after 1 April 2016. - FY2017RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, we changed the depreciation method from the declining-balance method to the straight-line method.」
The annual report continues to state the accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016. - FY2017-Q3RestatedAnnual 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 company continues to disclose its accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution Report No. 32, June 17, 2016) from the first quarter of the consolidated fiscal year and changed the depreciation method for building fixtures and structures acquired on or after April 1, 2016 from the declining-balance method to the straight-line method.」
The depreciation method has been changed for applicable assets acquired on or after 1 April 2016. The filing states that there is no impact on profit or loss.