Change in depreciation method for building fixtures and structures from declining balance to straight-line
First written in FY2017-Q2. 3 of 4 entries say "Restated". Latest entry: FY2018.
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- 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 company continues to apply the accounting policy under which the straight-line method is used for building fixtures and structures acquired on or after 1 April 2016. - 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. The impact of this change on the consolidated financial statements for the fiscal year was immaterial.」
The change in the depreciation method for building fixtures and structures continues to be applied, and the impact was described as immaterial. - FY2017-Q3RestatedAnnual 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. The impact of this change on the quarterly consolidated financial statements for the nine-month period ended 31 December 2016 was immaterial.」
The company continues to apply the accounting policy 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, and the impact remains immaterial. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, the company applied the Practical Treatment of Changes in Depreciation Methods Related to the Fiscal 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) in 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 impact of this change on the quarterly consolidated financial statements for the six-month period ended 30 September 2016 was immaterial.」
The depreciation method for building fixtures and structures acquired on or after 1 April 2016 was changed in response to tax reform. The impact on the financial statements was described as immaterial.