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Kamigumi (9364) · PolicyRestated

Change in Depreciation Method for Building Fixtures and Structures

First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2021.

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ProgressHeldSoftenedWorseRestatedFY2017-Q2 – FY20212016: 12017: 120172018: 120182019: 120192020: 020202021: 12021
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Change in Depreciation Method for Building Fixtures and StructuresA theme 343 companies write about · 0 as a headwind · 42 as a tailwind

The whole theme swung hardest in 2024: 2 of 17 companies on the "Worse" side.

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 343 threads.
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  1. FY2021RestatedAnnual report

    「However, the straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」

    The company continues to disclose its accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016.
  2. FY2019RestatedAnnual report

    「However, the straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」

    The company continues to disclose its accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016.
  3. FY2018RestatedAnnual report

    「However, the straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」

    The company continues to disclose its accounting policy of applying the straight-line method to building fixtures and structures acquired on or after 1 April 2016.
  4. FY2017-Q3RestatedAnnual report

    「Following the revision of the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method in Connection with the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the 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 company continues to disclose its accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method.
  5. FY2017-Q2First statedAnnual report

    「Following the revision of the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method in Connection with the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first quarter of the 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 company states that, for buildings and structures acquired on or after 1 April 2016, it changed the depreciation method from the declining-balance method to the straight-line method.
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Change in Depreciation Method for Building Fixtures and Structures | Kamigumi Co.,Ltd. (9364) | Komori