Accounting for a merger between consolidated subsidiaries as a transaction under common control
First written in FY2026-H1. 1 of 2 entries say "Restated". Latest entry: FY2026.
No other company in this theme has enough history to compare yet.
- FY2026RestatedAnnual report
「The merger is scheduled to be accounted for as a transaction under common control in accordance with the Accounting Standard for Business Combinations (Accounting Standards Board of Japan Statement No. 21, 16 January 2019) and the Implementation Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures (ASBJ Guidance No. 10, 16 January 2019).」
Although the merger has been completed, the company again states that the related accounting treatment will be conducted as a transaction under common control. - FY2026-H1First statedAnnual report
「The transaction is scheduled to be accounted for as a transaction under common control in accordance with the Accounting Standard for Business Combinations (Accounting Standards Board of Japan Statement No. 21, 16 January 2019) and the Implementation Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures (ASBJ Guidance No. 10, 16 January 2019).」
For the planned merger of Ryosan and Ryoyo Electro on 1 April 2026, the company first disclosed its policy of accounting for the merger as a transaction under common control.