Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 5 of 6 entries say "Restated". Latest entry: FY2022.
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- FY2022RestatedAnnual report
「However, the filing company uses the straight-line method 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 of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be applied. - FY2020RestatedAnnual report
「However, the filing company uses the straight-line method 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 of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be applied. - FY2019RestatedAnnual report
「However, the filing company uses the straight-line method 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 annual report also discloses the accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「However, the filing company uses the straight-line method 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 of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 continues to be disclosed. - 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 changed from the declining-balance method to the straight-line method for depreciating building fixtures and structures is restated. - 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 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 on profit or loss was immaterial.