Change in depreciation method for building fixtures and structures from the declining-balance method to the straight-line method
First written in FY2017-Q2. 3 of 4 entries say "Restated". Latest entry: FY2019.
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- FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The straight-line method continues to be used for depreciating building fixtures and structures. - FY2017RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, we changed the depreciation method from the declining-balance method to the straight-line method.」
The change in the depreciation method for building fixtures and structures, and the fact that its impact on profit or loss was immaterial, were restated. - FY2017-Q3RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, we changed the depreciation method from the declining-balance method to the straight-line method.」
The accounting policy change for depreciation of building fixtures and structures, from the declining-balance method to the straight-line method, was restated, and the impact on profit or loss was considered immaterial. - FY2017-Q2First statedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, we changed the depreciation method from the declining-balance method to the straight-line method.」
The practical treatment under the 2016 tax reforms was applied from the first quarter consolidated accounting period. The impact on profit or loss was considered immaterial.