Application of Accounting Treatment for Paid Stock Acquisition Rights Subject to Vesting Conditions
First written in FY2018-Q3. 1 of 2 entries say "Restated". Latest entry: FY2018.
24 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual 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.」
The accounting treatment applying Practical Solution Report No. 36 and other guidance for paid stock acquisition rights with vesting conditions is presented again in the annual disclosure. - FY2018-Q3First 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.」
For transactions involving the grant of paid stock acquisition rights with vesting conditions after 1 April 2018, the company has stated for the first time that it changed to accounting treatment in accordance with the Accounting Standard for Stock Options and related standards, applying Practical Solution Report No. 36 and other guidance.