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 used for building fixtures and structures acquired on or after 1 April 2016.」
The policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 continued. - FY2019RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 continued. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The policy of using the straight-line method for building fixtures and structures acquired on or after 1 April 2016 continued to be disclosed in the full-year notes. - FY2017RestatedAnnual report
「For building fixtures and structures acquired on or after 1 April 2016, the depreciation method has been changed from the declining-balance method to the straight-line method.」
The policy of changing the depreciation method for building fixtures and structures from the declining-balance method to the straight-line method was also confirmed in the full-year notes, and the impact on results was considered immaterial. - FY2017-Q2First statedAnnual report
「Following the amendment to the Corporation Tax Act, the company has applied, from the first quarter of the consolidated accounting period, the Practical Solution on Change in Depreciation Method Related to the 2016 Tax Reform (Practical Issues Task Force Report No. 32, 17 June 2016), and has changed 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.」
For building fixtures 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.