Change in the Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 3 of 5 entries say "Restated". Latest entry: FY2020.
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- FY2020RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building fixtures and structures has continued. - FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The Company continues to apply the accounting policy change for building fixtures and structures from the declining-balance method to the straight-line method. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The Company continues to apply the accounting policy change for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017Disclosure of Full-Year ImpactAnnual report
「As a result, operating income, ordinary income and profit before income taxes for the fiscal year increased by ¥11,548 thousand, respectively.」
The Company continues to apply the change in depreciation method for building fixtures and structures, disclosing that operating income and other items increased by ¥11,548 thousand for the full year as a result. - FY2017-Q3First statedAnnual report
「In accordance with amendments to the Corporation Tax Act, the Company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the fiscal year, 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. As a result, operating income, ordinary income and profit before income taxes for the nine months ended the third quarter increased by ¥7,701 thousand, respectively.」
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.