Change in Depreciation Method for Building Fixtures and Structures
First written in FY2017-Q3. 3 of 4 entries say "Restated". Latest entry: FY2025.
The whole theme swung hardest in 2024: 3 of 17 companies on the "Worse" side.
- FY2025RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The accounting policy of using the straight-line method for building fixtures and structures has continued. - FY2024RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The depreciation policy of using the straight-line method for building fixtures and structures has continued. - FY2018RestatedAnnual report
「The straight-line method is used for building fixtures and structures acquired on or after 1 April 2016.」
The depreciation policy of using the straight-line method for building fixtures and structures continued in the annual disclosure. - FY2017-Q3First statedAnnual report
「Following an amendment to the Corporation Tax Act, the company applied, from the first quarter of the fiscal year, the Practical Response Report No. 32, “Practical Treatment of Changes in Depreciation Methods Related to the 2016 Tax Reform,” dated 17 June 2016, 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 impact on income for the cumulative third quarter of the fiscal year was immaterial.」
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.