Application of Practical Response Report No. 36 on Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
23 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「The company has applied, from 1 April 2018, “Accounting Treatment for Transactions under Which Paid Stock Acquisition Rights with Vesting Conditions Are Granted to Employees and Others” (Accounting Standard Implementation Guidance No. 36, dated 12 January 2018; hereinafter “Implementation Guidance No. 36”).」
The company has applied Implementation Guidance No. 36 from 1 April 2018 and reiterates its policy of continuing the transitional accounting treatment for transactions conducted before the application date. - FY2019-Q2First statedAnnual report
「The company has applied, from 1 April 2018, “Accounting Treatment for Transactions under Which Paid Stock Acquisition Rights with Vesting Conditions Are Granted to Employees and Others” (Accounting Standard Implementation Guidance No. 36, dated 12 January 2018; hereinafter “Implementation Guidance No. 36”).」
The company disclosed that it had applied Implementation Guidance No. 36 from 1 April 2018. For paid stock acquisition rights granted before the application date, the company continues to apply the previous accounting treatment under the transitional provisions.