Change in depreciation method for building fixtures and structures from the declining-balance method to the straight-line method
First written in FY2017-Q1. 2 of 3 entries say "Restated". Latest entry: FY2017-Q3.
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- FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, a consolidated subsidiary applied the Practical Treatment Related to Changes in Depreciation Methods Resulting from the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) during the first-quarter consolidated accounting period, 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.」
It restates that the change in the depreciation method for building fixtures and structures at a consolidated subsidiary continues to be applied. - FY2017-Q2RestatedAnnual report
「Following amendments to the Corporation Tax Act, a consolidated subsidiary applied the Practical Treatment Related to Changes in Depreciation Methods Resulting from the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016) during the current interim consolidated accounting period, 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.」
It restates that the change in the depreciation method for building fixtures and structures at a consolidated subsidiary was also applied during the current interim consolidated accounting period. - FY2017-Q1First statedAnnual 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.」
It applied the practical treatment related to the 2016 tax reform and changed the depreciation method for eligible assets at consolidated subsidiaries. It states that the impact on ordinary profit and quarterly net profit before income taxes and other adjustments was immaterial.