Change in Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2018-Q2. 1 of 2 entries say "Restated". Latest entry: FY2018-Q3.
24 other companies' latest entry also says "Restated".
- FY2018-Q3RestatedAnnual report
「From 1 April 2018, we adopted Treatment of Transactions to Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees and Others (Accounting Standards Implementation Guidance No. 36, 12 January 2018) and other guidance. 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 Share-Based Payment and other applicable standards.」
Continues to apply the accounting treatment based on Practical Solution Report No. 36 and other relevant guidance to transactions involving the grant of paid stock acquisition rights subject to vesting conditions. - FY2018-Q2First statedAnnual report
「From 1 April 2018, we adopted Treatment of Transactions to Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees and Others (Accounting Standards Implementation Guidance No. 36, 12 January 2018) and other guidance. 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 Share-Based Payment and other applicable standards.」
From 1 April 2018 onward, the Company applied the accounting treatment based on Practical Solution Report No. 36 and other relevant guidance to transactions involving the grant of paid stock acquisition rights subject to vesting conditions. Transitional treatment was applied to transactions conducted before the effective date.