Change in Depreciation Method for Building Improvements and Structures
First written in FY2017-Q3. 3 of 4 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「However, we use 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 using the straight-line method for building fixtures and other assets acquired on or after a specified date has been reconfirmed. - FY2018RestatedAnnual report
「However, 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 of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 has been reconfirmed. - FY2017RestatedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 has been changed to the method based on the amended Corporation Tax Act.」
The full-year accounting policy change for the depreciation method for building fixtures and structures in accordance with the tax reform has been reconfirmed. - FY2017-Q3First statedAnnual report
「In response to amendments to the Corporation Tax Act, the Company and its domestic consolidated subsidiaries applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) in the first quarter of the consolidated fiscal year, and changed the depreciation method for building fixtures and structures acquired on or after 1 April 2016 to the depreciation method based on the amended Corporation Tax Act.」
The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed in accordance with the tax reform.