Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2026.
The whole theme swung hardest in 2026: 1 of 12 companies on the "Worse" side.
- FY2026RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
We continue to apply the straight-line method to building fixtures and structures acquired on or after 1 April 2016. - FY2018RestatedAnnual report
「The straight-line method is used for buildings and structures acquired on or after 1 April 2016. There was no impact on the consolidated financial statements for the current consolidated fiscal year.」
The company reiterated the accounting policy changing the depreciation method for buildings and structures from the declining-balance method to the straight-line method, and stated that there was no impact on the financial statements for the current period. - FY2017RestatedAnnual report
「In accordance with amendments to the Corporation Tax Act, the company applied the Practical Solution on Changes in Depreciation Methods Related to the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) in the current consolidated fiscal year and changed the depreciation method for buildings and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. There was no impact on the consolidated financial statements for the current consolidated fiscal year.」
The company reiterated the accounting policy changing the depreciation method for buildings and structures from the declining-balance method to the straight-line method, and stated that there was no impact on the financial statements for the current period. - FY2017-Q3RestatedAnnual report
「In accordance with the revision of the Corporation Tax Act, the Group applied “Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform” (Practical Solution Report No. 32, 17 June 2016) from the first quarter of the fiscal year, changing the depreciation method for building-related equipment and structures acquired on or after 1 April 2016 from the declining-balance method to the straight-line method. There was no impact on the quarterly consolidated financial statements during the cumulative third quarter.」
The accounting policy change for buildings and structures, from the declining-balance method to the straight-line method, was reiterated, with no impact on the financial statements for the cumulative third quarter ended to date. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Changes in Depreciation Methods Associated with the 2016 Tax Reform (Practical Issues Task Force No. 32, 17 June 2016) from the first-quarter consolidated accounting period 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.」
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. It was also stated that there was no impact on the financial statements for the cumulative second quarter ended to date.