Change in depreciation method for building fixtures and structures
First written in FY2017-Q3. 5 of 6 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
- FY2026RestatedAnnual report
「Property, plant and equipment (excluding leased assets): straight-line method」
The Group continues to depreciate property, plant and equipment, including building附属設備 and structures, using the straight-line method. - FY2020RestatedAnnual report
「The straight-line method is used for building附属設備 and structures acquired on or after 1 April 2016.」
The Group continues its accounting policy of depreciating the portion of building附属設備 and structures acquired on or after 1 April 2016 using the straight-line method. - FY2019RestatedAnnual report
「The straight-line method is used for building附属設備 and structures acquired on or after 1 April 2016.」
The Group continues its accounting policy of depreciating the portion of building附属設備 and structures acquired on or after 1 April 2016 using the straight-line method. - FY2018RestatedAnnual report
「The straight-line method is used for building附属設備 and structures acquired on or after 1 April 2016.」
The Group continues its accounting policy of depreciating building附属設備 and structures acquired on or after 1 April 2016 using the straight-line method. - FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Group applied Practical Solution Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the FY2016 Tax Reform” (17 June 2016), in the current consolidated fiscal year. Accordingly, the depreciation method for building附属設備 and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The impact on profit and loss was immaterial.」
The annual report also confirms the accounting policy change from the declining-balance method to the straight-line method for depreciating building附属設備 and structures. - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, the Group applied Practical Solution Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the FY2016 Tax Reform” (17 June 2016), in the first quarter of the current consolidated accounting period. Accordingly, the depreciation method for building附属設備 and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The impact on profit and loss was immaterial.」
For building附属設備 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 and loss was described as immaterial.