Applying Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2018. 1 of 2 entries say "Restated". Latest entry: FY2020.
14 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「For transactions involving the grant of paid stock acquisition rights with vesting conditions to employees and others before the effective date of the Treatment of Transactions to Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees and Others (Practical Response Report No. 36, 12 January 2018), the Company has continued to apply its previous accounting treatment pursuant to paragraph 10(3) of Practical Response Report No. 36.」
The annual report also states that the Company continues to apply its previous accounting treatment for paid stock acquisition rights with vesting conditions. - FY2018First statedAnnual report
「The Company began applying the Treatment of 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 from 1 April 2018. For transactions involving the grant of paid stock acquisition rights with vesting conditions to employees and others, the Company began applying accounting treatment in accordance with the Accounting Standard for Stock Options (Accounting Standard No. 8, 27 December 2005) and other applicable standards.」
The Company disclosed that, from 1 April 2018, it applied accounting treatment based on the new Practical Response Report and other guidance for paid stock acquisition rights with vesting conditions.