Change in Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
14 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「The Company applied the Treatment of Transactions to Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees and Others (Practical Response Report No. 36, dated 12 January 2018) and other guidance from 1 April 2018. Transactions involving the grant of paid stock acquisition rights with vesting conditions to employees and others are accounted for in accordance with the Accounting Standard for Stock Options (Accounting Standard No. 8, dated 27 December 2005) and other applicable standards.」
The company continues to apply the accounting treatment prescribed in Practical Response Report No. 36 and other guidance concerning paid stock acquisition rights with vesting conditions. - FY2019-Q2First statedAnnual report
「The Company applied the Treatment of Transactions to Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees and Others (Practical Response Report No. 36, dated 12 January 2018) and other guidance from 1 April 2018. Transactions involving the grant of paid stock acquisition rights with vesting conditions to employees and others are accounted for in accordance with the Accounting Standard for Stock Options (Accounting Standard No. 8, dated 27 December 2005) and other applicable standards.」
From 1 April 2018, applies the accounting treatment under Practical Response Report No. 36 and related guidance to paid stock acquisition rights with vesting conditions, while continuing the previous treatment for transactions entered into before the effective date.