Application of accounting treatment for paid stock acquisition rights subject to vesting conditions
First written in FY2018-Q3. 3 of 4 entries say "Restated". Latest entry: FY2022.
23 other companies' latest entry also says "Restated".
- FY2022RestatedAnnual report
「For transactions involving paid stock acquisition rights with vesting conditions granted to employees and others before the effective date of Practical Response Report No. 36, the Company continues to apply the accounting treatment previously adopted, based on Paragraph 10(3) of Practical Response Report No. 36.」
The Company continues to apply the previous accounting treatment to previously issued paid stock acquisition rights with vesting conditions. - FY2019RestatedAnnual report
「For transactions involving paid stock acquisition rights with vesting conditions granted to employees and others before the effective date of Practical Response Report No. 36, the Company continues to apply the accounting treatment previously adopted, based on Paragraph 10(3) of Practical Response Report No. 36.」
The Company continues to apply the previous accounting treatment to previously issued paid stock acquisition rights with vesting conditions. - FY2018RestatedAnnual report
「Effective from 1 April 2018, we applied the “Practical Solution on Transactions of Granting Paid Stock Options with Vesting Conditions to Employees, etc.” and related guidance. Transactions involving the grant of paid stock acquisition rights with vesting conditions to employees and others are accounted for in accordance with the “Accounting Standard for Share-based Payment” and related standards.」
The Company continues to apply Practical Response Report No. 36 and other guidance in accounting for paid stock acquisition rights with vesting conditions. - FY2018-Q3First statedAnnual report
「Effective from 1 April 2018, we applied the “Practical Solution on Transactions of Granting Paid Stock Options with Vesting Conditions to Employees, etc.” and related guidance. Transactions involving the grant of paid stock acquisition rights with vesting conditions to employees and others are accounted for in accordance with the “Accounting Standard for Share-based Payment” and related standards.」
For paid stock acquisition rights with vesting conditions granted on or after 1 April 2018, the Company stated a policy of applying Practical Response Report No. 36 and other guidance and accounting for them in accordance with the accounting standard for stock options and other instruments.