Application of Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
24 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「From 1 April 2018, the Company applied Practical Solution Report No. 36, “Accounting Treatment for Transactions under Which Paid Stock Acquisition Rights with Vesting Conditions Are Granted to Employees and Others” (12 January 2018; hereinafter, “Practical Solution Report No. 36”) and other relevant guidance. For transactions involving the grant of paid stock acquisition rights with vesting conditions to employees and others, the Company adopted accounting treatment in accordance with the Accounting Standard for Stock Options and Related Matters (Accounting Standard No. 8, 27 December 2005) and other relevant standards.」
The Company reconfirms its policy of applying Practical Solution Report No. 36 and other relevant guidance to paid stock acquisition rights with vesting conditions. - FY2019-Q2First statedAnnual report
「From 1 April 2018, the Company applied Practical Solution Report No. 36, “Accounting Treatment for Transactions under Which Paid Stock Acquisition Rights with Vesting Conditions Are Granted to Employees and Others” (12 January 2018; hereinafter, “Practical Solution Report No. 36”) and other relevant guidance. For transactions involving the grant of paid stock acquisition rights with vesting conditions to employees and others, the Company adopted accounting treatment in accordance with the Accounting Standard for Stock Options and Related Matters (Accounting Standard No. 8, 27 December 2005) and other relevant standards.」
From 1 April 2018, the Company has applied accounting treatment based on Practical Solution Report No. 36 and other relevant guidance to paid stock acquisition rights with vesting conditions. Transactions granted before the application date continue to be accounted for under the previous accounting treatment.