Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q1. 3 of 4 entries say "Restated". Latest entry: FY2017.
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- FY2017RestatedAnnual 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. As a result, operating income, ordinary income and net income before income taxes and other adjustments for the fiscal year under review each increased by ¥4,007 thousand.」
The disclosure states that the change in the depreciation method for building fixtures and structures continued to be applied, increasing each profit measure for the fiscal year by ¥4,007 thousand. - FY2017-Q3RestatedAnnual report
「As a result, operating income, ordinary income and quarterly net income before income taxes and other adjustments for the cumulative third quarter of the fiscal year under review each increased by ¥2,681 thousand.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continues to be applied. - FY2017-Q2RestatedAnnual report
「As a result, operating income, ordinary income and quarterly net income before income taxes and other adjustments for the cumulative second quarter of the fiscal year under review each increased by ¥1,551 thousand.」
The accounting policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method continued to be applied, increasing each profit measure by ¥1,551 thousand for the cumulative second quarter. - FY2017-Q1First statedAnnual report
「Following the revision of the Corporation Tax Act, the Bank applied Practical Solution Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform,” in the current first-quarter consolidated accounting period, 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.」
For buildings and structures acquired on or after 1 April 2016, the depreciation method was changed from the declining-balance method to the straight-line method, increasing operating income and other items by ¥421 thousand.