Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 6 of 7 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2024: 2 of 16 companies on the "Worse" side.
- FY2023RestatedAnnual report
「The straight-line method is used for buildings and structures, while the declining-balance method is used for other assets.」
The depreciation policy of using the straight-line method for buildings and structures and the declining-balance method for other property, plant and equipment has been restated. - FY2022RestatedAnnual report
「The straight-line method is used for buildings and structures, while the declining-balance method is used for other assets.」
The depreciation policy of using the straight-line method for buildings and structures and the declining-balance method for other property, plant and equipment has been restated. - FY2020RestatedAnnual report
「The straight-line method is used for buildings and structures, while the declining-balance method is used for other assets.」
The depreciation policy of using the straight-line method for buildings and structures and the declining-balance method for other property, plant and equipment has been restated. - FY2019RestatedAnnual report
「However, the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been restated. - FY2018RestatedAnnual report
「However, the straight-line method is applied to buildings acquired on or after 1 April 1998, excluding building fixtures, and to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016 has been restated. - 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.」
The change in the depreciation method for building fixtures and structures has also been confirmed in the annual financial statements. - FY2017-Q3First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, dated 17 June 2016) from the first quarter of the consolidated 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.」
The depreciation method for building fixtures and structures acquired on or after 1 April 2016 has been changed from the declining-balance method to the straight-line method.