Detailed explanation of Integral Corporation\u2019s definition of the scope of consolidation in consolidated financial statements, methods of fair value measurement, and accounting policies including the classification of investment 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Corporation","jir_importance":"\u2605\u2605\u2605\u2606\u2606","jir_publication_date":"2026-03-25","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/03\/5842-20260325-02.pdf","jir_short_summary":"Detailed explanation of Integral Corporation\u2019s definition of the scope of consolidation in consolidated financial statements, methods of fair value measurement, and accounting policies including the classification of investment evaluations.","jir_summary":"### Overview of Consolidation Scope and Accounting Treatment\nThis document explains Integral Corporation\u2019s definition of the scope of consolidation in its consolidated financial statements and the fundamental approach to accounting treatment. The consolidation scope is limited to subsidiaries engaged in GP operations and those with necessary operational functions; other subsidiaries and funds are evaluated at fair value and excluded from the consolidation scope. Fair value measurements are conducted quarterly, with detailed methods shown for evaluating the stocks and investment assets of investees.\n\n### Methods of Fair Value Measurement and Account Classification for Investment Evaluation\nFair value measurement is conducted separately for private equity investment business and real estate investment business, using multiple methods such as the DCF method, comparable company analysis, and real estate appraisals. The fair values after evaluation are recorded in the consolidated balance sheet, and changes are reflected in the consolidated income statement. Investment evaluation is classified into \"Investments in Portfolios\" and \"Investments in Subsidiaries Measured at Fair Value,\" with account titles differentiated based on direct equity stakes.","jir_financial_highlights":"Change in Fair Value During the Period: 250 million yen (Unknown)\nFair Value Balance at Period-End: 750 million yen (Unknown)\nTotal Fair Value of Investments (Illustrative): 15 billion yen (Unknown)","jir_category":"","jir_hashtags":"#IntegralCorporation, #ConsolidatedFinancialStatements, #AccountingTreatment, #FairValueMeasurement","jir_key_figures":"Change in Fair Value During the Period: 250 million yen (recorded as income in consolidated P\/L)\nFair Value Balance at Period-End: 750 million yen (recorded in consolidated B\/S)\nTotal Fair Value of Investments (Illustrative): 15 billion yen","jir_meta_title":"Accounting Treatment of Scope of Consolidation and Fair Value Measurement in Integral Corporation\u2019s Consolidated Financial Statements","jir_meta_description":"Detailed explanation of Integral Corporation\u2019s accounting policies including the definition of scope of consolidation, fair value measurement methods, and classification of investment evaluation accounts in consolidated financial statements.","jir_og_title":"About Integral Corporation\u2019s Scope of Consolidation and Accounting Treatment","jir_og_description":"Explanation of Integral Corporation\u2019s fundamental accounting policies on the scope of consolidation, fair value measurement methods, and classification of investment evaluation accounts in consolidated financial statements.","jir_og_image_url":"\/assets\/og\/company-financial_summary.jpg","jir_chart_data_collection":"[]","ir_related_company":9460,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"financial_summary","footnotes":""},"sector":[],"importance":[],"class_list":["post-36462","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"\n