Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The straight-line method is used for 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 continues. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The change in the depreciation method for building fixtures and structures accompanying the tax reforms continues to be applied. - 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 change in the depreciation method accompanying the tax reforms 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 change from the declining-balance method to the straight-line method for depreciation of building fixtures and structures continues to be applied in the third quarter. - 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.」
For buildings and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method in line with tax reforms. The impact on profit or loss for the cumulative second quarter was stated to be immaterial.