Komori
Fujikura (5803) · PolicyFirst stated

Change in Hedge Accounting Method for Foreign Exchange Forward Contracts, etc.

First written in FY2027-H1. . Latest entry: FY2027-H1.

1entries
1years
0from disclosures
Share on X
How it moved
Same theme, other companies
Change in Accounting Treatment for Fair Value Measurement of Foreign Exchange Forward Contracts and Interest Rate SwapsA theme 11 companies write about · 0 as a headwind · 0 as a tailwind

1 other company's latest entry also says "First stated".

Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Full recordFilings, disclosures and news, newest first
  1. FY2027-H1First statedAnnual report

    「The Group previously applied the allocation method to foreign exchange forwards and other instruments that met the requirements for that method, but changed the method at the beginning of the interim consolidated accounting period to fair value measurement at the end of the period.」

    The accounting method was changed from the allocation method to fair value measurement at the end of the period to standardise the accounting treatment for foreign exchange transactions and more appropriately reflect the economic substance of derivative transactions, including foreign exchange forwards. The impact on prior periods was immaterial, so the change was not applied retrospectively.
Moved together

None of this company's other threads moved the same way in the same document twice or more.

When this could move next
No upcoming earnings preview for Fujikura yet.
News
No news is linked to this thread yet. When an article touches it, it will appear here by date.
Change in Hedge Accounting Method for Foreign Exchange Forward Contracts, etc. | Fujikura Ltd. (5803) | Komori