Changes in the Application of Accounting Standards for Paid Stock Acquisition Rights, etc.
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2021.
24 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「For transactions involving the grant to employees and others of paid stock acquisition rights subject to vesting conditions before the application date of “Treatment of Transactions for Granting Paid Stock Acquisition Rights Subject to Vesting Conditions to Employees and Others” (Practical Response Report No. 36, 12 January 2018; hereinafter, “Practical Response Report No. 36”), we continue to apply the accounting treatment previously adopted pursuant to paragraph 10(3) of Practical Response Report No. 36.」
Stated a policy of continuing the previous accounting treatment for transactions involving paid stock acquisition rights with vesting conditions entered into before the application of Practical Response Report No. 36. - FY2019-Q1First statedAnnual report
「Effective from 1 April 2018, we applied the Implementation Guidance on Transactions to Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees and Others (Practical Response Report No. 36, 12 January 2018; hereinafter, “Practical Response Report No. 36”) and other guidance. Accordingly, 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 Stock Options (Accounting Standard No. 8, 27 December 2005) and related standards.」
From 1 April 2018, applied Practical Response Report No. 36 and related guidance and changed the accounting treatment of paid stock acquisition rights with vesting conditions.