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
「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. The effect of this change on profit and loss is immaterial.」
The change in the depreciation method for buildings and structures, and the immaterial impact on profit or loss, are being restated. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, the “Practical Treatment on Changes in Depreciation Methods Related to the 2016 Tax Reform” (Practical Response Report No. 32, 17 June 2016) was applied in the first-quarter consolidated accounting period, and the depreciation method for buildings and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The effect of this change on profit and loss is immaterial.」
It reiterates the change in the depreciation method and that the effect on profit and loss is immaterial. - FY2017-Q2RestatedAnnual report
「Following amendments to the Corporation Tax Act, the “Practical Treatment on Changes in Depreciation Methods Related to the 2016 Tax Reform” (Practical Response Report No. 32, 17 June 2016) was applied in the first-quarter consolidated accounting period, and the depreciation method for buildings and structures acquired on or after 1 April 2016 was changed from the declining-balance method to the straight-line method. The effect of this change on profit and loss is immaterial.」
The change in the depreciation method for buildings and structures, and the immaterial impact on profit or loss, are being restated. - FY2017-Q1First statedAnnual report
「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. The effect of this change on profit and loss is immaterial.」
The depreciation method for the relevant assets was changed by applying the practical treatment under the 2016 tax reform.