BroadBand Tower (3776) · InitiativeAchieved
Change from US GAAP to Japanese GAAP and retrospective application for GiTV Fund II
First written in FY2026-H1. 1 of 2 entries say "Achieved", first in FY2025. Latest entry: FY2025.
2entries
1years
0from disclosures
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Change from U.S. GAAP to Japanese GAAP and retrospective application for an investment fundA theme 1 companies write about · 0 as a headwind · 0 as a tailwind
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- FY2025AchievedAnnual report
「The Company's subsidiary GiTV Fund Ⅱ Investment, L.P. had previously applied U.S. GAAP, but has applied Japanese GAAP from the current consolidated fiscal year. The change was applied retrospectively, and the consolidated financial statements for the previous consolidated fiscal year reflect the retrospective application.」
For GiTV Fund II, the company changed from U.S. GAAP to Japanese GAAP and applied the change retrospectively to the previous consolidated fiscal year beginning with the fiscal year ending December 2025. It also disclosed the impact of the retrospective application on ordinary income and other items for the previous fiscal year. - FY2026-H1First statedAnnual report
「Beginning with the fourth quarter of the previous consolidated fiscal year, GiTV Fund Ⅱ Investment, L.P., a consolidated subsidiary of the Company, changed from U.S. GAAP to Japanese GAAP, and the change was applied retrospectively.」
The company disclosed that GiTV Fund II Investment, L.P. changed from U.S. GAAP to Japanese GAAP beginning in the fourth quarter of the previous consolidated fiscal year and applied the change retrospectively.