Deferral of share issuance costs
First written in FY2018-Q2. 1 of 2 entries say "Restated". Latest entry: FY2018-Q3.
2 other companies' latest entry also says "Restated".
- FY2018-Q3RestatedAnnual report
「The company previously expensed stock issuance costs in full when incurred. For stock issuance costs incurred in connection with financing to expand the company's scale, it now records the costs as deferred assets and amortizes them on a straight-line basis over the period during which they provide benefits, within 3 years from the date of the stock issuance.」
The company continues to record stock issuance costs associated with financing as deferred assets and amortize them on a straight-line basis within 3 years from the date of the stock issuance. - FY2018-Q2First statedAnnual report
「The company previously expensed stock issuance costs in full when incurred. For stock issuance costs incurred in connection with financing to expand the company's scale, it now records the costs as deferred assets and amortizes them on a straight-line basis over the period during which they provide benefits, within 3 years from the date of the stock issuance.」
The accounting treatment for stock issuance costs associated with financing changed from expensing the full amount when incurred to recording them as deferred assets and amortizing them on a straight-line basis within 3 years.