Planned Application of Accounting Standards for Paid Stock Acquisition Rights Subject to Vesting Conditions
First written in FY2018. 1 of 3 entries say "Achieved", first in FY2019-Q1. Latest entry: FY2019.
24 other companies' latest entry also says "Restated".
- FY2019RestatedAnnual report
「“Accounting Treatment for Transactions that Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees, etc.” and other guidance have been applied to transactions conducted on or after 1 April 2018. Transactions involving the grant of paid stock acquisition rights with vesting conditions to employees, etc. are accounted for in accordance with the “Accounting Standard for Stock Options” and other applicable standards.」
The Company continues to apply accounting treatments based on Implementation Guidance No. 36 and other guidance, which began to apply in the previous fiscal year. - FY2019-Q1AchievedAnnual 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.」
Implementation Guidance No. 36 and other guidance that had been scheduled for application in the previous fiscal year were applied to transactions conducted on or after 1 April 2018. - FY2018First statedAnnual report
「“Accounting Treatment for Transactions that Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees, etc.” (Implementation Guidance No. 36, 12 January 2018, Accounting Standards Board of Japan) will apply from 1 April 2018.」
Implementation Guidance No. 36 on paid stock acquisition rights was scheduled to apply from 1 April 2018, and the amount of its impact on the consolidated financial statements was under assessment.