Change in the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method
First written in FY2017-Q1. 6 of 7 entries say "Restated". Latest entry: FY2021.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
- FY2021RestatedAnnual report
「Building fixtures and structures acquired on or after 1 April 2016 are depreciated using the straight-line method.」
This reconfirms the accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016. - FY2019RestatedAnnual report
「Building fixtures and structures acquired on or after 1 April 2016 are depreciated using the straight-line method.」
This reconfirms the accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「Building fixtures and structures acquired on or after 1 April 2016 are depreciated using the straight-line method.」
This reconfirms the accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016. - FY2017RestatedAnnual report
「Following amendments to the Corporation Tax Act, the Company applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Solution Report No. 32, 17 June 2016) during the current consolidated 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.」
This reconfirms the accounting policy change for building fixtures and structures from the declining-balance method to the straight-line method. The impact on the financial statements was described as immaterial. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Following the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the consolidated fiscal year, changing the depreciation method for building improvements and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method.」
This restates the accounting policy change for building fixtures and structures from the declining-balance method to the straight-line method. The impact on the financial statements was described as immaterial. - FY2017-Q2RestatedAnnual report
「Following amendments to the Corporation Tax Act, the company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) from the first quarter of the fiscal year, 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.」
This restates the accounting policy change for building fixtures and structures from the declining-balance method to the straight-line method. - FY2017-Q1First statedAnnual report
「The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. This had no impact on the quarterly consolidated financial statements for the current first quarter cumulative period.」
The depreciation method was changed in line with the 2016 tax reforms, but the Company stated that this had no impact on the financial statements for the current first quarter cumulative period.