Application of Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2018-Q2. 3 of 4 entries say "Restated". Latest entry: FY2019-Q3.
24 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「(Changes in accounting policies) No applicable matters.」
当四半期に会計方針の変更はなく、権利確定条件付き有償新株予約権に関する従来の会計処理方針についても新たな変更は記載されていない。 - FY2019-Q2RestatedAnnual report
「The company has applied the partial revisions to the Accounting Standard for Tax Effect Accounting (Accounting Standards Board of Japan Statement No. 28, 16 February 2018) and related standards from the beginning of the first quarter of the consolidated fiscal year, and presents deferred tax assets under investments and other assets.」
権利確定条件付き有償新株予約権の会計処理方針については重要な変更がなく、当四半期でも会計方針の変更はない。 - FY2018-Q3RestatedAnnual report
「From 1 April 2018, the company began applying the Practical Response Report No. 36, “Accounting Treatment for Transactions in Which Paid Stock Acquisition Rights Subject to Vesting Conditions Are Granted to Employees,” 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” and related standards.」
平成30年4月1日以降の権利確定条件付き有償新株予約権について、実務対応報告第36号等を適用し、ストック・オプション等に関する会計基準等に準拠して処理する方針を再掲している。 - FY2018-Q2First statedAnnual report
「From 1 April 2018, the company began applying the Practical Response Report No. 36, “Accounting Treatment for Transactions in Which Paid Stock Acquisition Rights Subject to Vesting Conditions Are Granted to Employees,” 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” and related standards.」
From 1 April 2018, the company applied Practical Response Report No. 36 and accounted for grants of paid stock acquisition rights subject to vesting conditions in accordance with the accounting standard for share-based payment.