Application of Accounting Treatment for Paid Stock Acquisition Rights Subject to Vesting Conditions
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2021.
14 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual report
「For transactions involving the grant of paid stock acquisition rights subject to vesting conditions to employees, etc. before the effective date of Practical Solution Report No. 36, the Company continues to apply the accounting treatment previously used, pursuant to Paragraph 10(3) of Practical Solution Report No. 36.」
It continues to apply the previous accounting treatment to paid stock acquisition rights subject to vesting conditions. - FY2019RestatedAnnual report
「Since 1 April 2018, the Company has applied Practical Solution Report No. 36, “Practical Solution on Transactions Granting Paid Stock Acquisition Rights Subject to Vesting Conditions to Employees, etc.” (12 January 2018; hereinafter, “Practical Solution Report No. 36”), among others, and applies accounting treatment in accordance with the “Accounting Standard for Stock Options, etc.” (Accounting Standard No. 8, 27 December 2005), among others, to transactions involving the grant of paid stock acquisition rights subject to vesting conditions to employees, etc.」
It continues to state the application of accounting treatment for paid stock acquisition rights subject to vesting conditions. - 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.」
It continues to state the application of accounting treatment for paid stock acquisition rights subject to vesting conditions. - 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.」
It continues to state the application of accounting treatment for paid stock acquisition rights subject to vesting conditions. - 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.」
Since 1 April 2018, the Company has applied accounting treatment in accordance with the applicable accounting standards and other requirements to transactions involving the grant of paid stock acquisition rights subject to vesting conditions.