Application of Accounting Treatment for Paid Stock Acquisition Rights Subject to Vesting Conditions
First written in FY2019-Q1. 2 of 3 entries say "Restated". Latest entry: FY2019-Q3.
14 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「From 1 April 2018, we applied the Practical Solution on Transactions Granting Paid Stock Acquisition Rights Subject to Vesting Conditions to Employees and Others (Practical Issues Task Force No. 36, 12 January 2018) and related guidance. Transactions involving the grant of paid stock acquisition rights subject to vesting conditions to employees and others are accounted for in accordance with the Accounting Standard for Share-based Payment (ASBJ Statement No. 8, 27 December 2005) and related standards.」
The accounting treatment for paid stock acquisition rights with vesting conditions continues to be applied in the current quarter. - FY2019-Q2RestatedAnnual report
「From 1 April 2018, we applied the Practical Solution on Transactions Granting Paid Stock Acquisition Rights Subject to Vesting Conditions to Employees and Others (Practical Issues Task Force No. 36, 12 January 2018) and related guidance. Transactions involving the grant of paid stock acquisition rights subject to vesting conditions to employees and others are accounted for in accordance with the Accounting Standard for Share-based Payment (ASBJ Statement No. 8, 27 December 2005) and related standards.」
The accounting treatment for paid stock acquisition rights with vesting conditions continues to be applied in the current quarter. - FY2019-Q1First statedAnnual report
「From 1 April 2018, we applied the Practical Solution on Transactions Granting Paid Stock Acquisition Rights Subject to Vesting Conditions to Employees and Others (Practical Issues Task Force No. 36, 12 January 2018) and related guidance. Transactions involving the grant of paid stock acquisition rights subject to vesting conditions to employees and others are accounted for in accordance with the Accounting Standard for Share-based Payment (ASBJ Statement No. 8, 27 December 2005) and related standards.」
It states that, from 1 April 2018, accounting treatment in accordance with the accounting standard for stock options and other instruments is to be applied to paid stock acquisition rights with vesting conditions granted to employees and others.