Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q2. 4 of 5 entries say "Restated". Latest entry: FY2023.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
- FY2023RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method to depreciate buildings and structures continues. - FY2019RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The policy of using the straight-line method to depreciate buildings and structures continues. - FY2018RestatedAnnual report
「The straight-line method is applied to building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for buildings and structures acquired on or after 1 April 2016 continues. - FY2017-Q3RestatedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) from the first quarter of the current consolidated 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 accounting policy of changing the depreciation method for buildings and structures from the declining-balance method to the straight-line method continues. - FY2017-Q2First statedAnnual report
「Following amendments to the Corporation Tax Act, we applied the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Response Report No. 32, 17 June 2016) from the first quarter of the current consolidated 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.」
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 impact on results was described as immaterial.