Applying Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2019-Q1. 5 of 6 entries say "Restated". Latest entry: FY2023.
14 other companies' latest entry also says "Restated".
- FY2023RestatedAnnual report
「For transactions involving paid stock acquisition rights with vesting conditions granted to employees and others before the effective date of Practical Response Report No. 36, the Company continues to apply the accounting treatment previously adopted, based on Paragraph 10(3) of Practical Response Report No. 36.」
Reiterated the policy of continuing the previous accounting treatment for paid stock acquisition rights granted before the effective date of Practical Solution Report No. 36. - FY2022RestatedAnnual report
「For transactions involving paid stock acquisition rights with vesting conditions granted to employees and others before the effective date of Practical Response Report No. 36, the Company continues to apply the accounting treatment previously adopted, based on Paragraph 10(3) of Practical Response Report No. 36.」
Reiterated the policy of continuing the previous accounting treatment for paid stock acquisition rights granted before the effective date of Practical Solution Report No. 36. - FY2020RestatedAnnual report
「For transactions involving paid stock acquisition rights with vesting conditions granted to employees and others before the effective date of Practical Response Report No. 36, the Company continues to apply the accounting treatment previously adopted, based on Paragraph 10(3) of Practical Response Report No. 36.」
Reiterated the policy of continuing the previous accounting treatment for paid stock acquisition rights granted before the effective date of Practical Solution Report No. 36. - FY2019-Q3RestatedAnnual 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.」
Reiterated the policy of applying accounting treatment based on Practical Solution Report No. 36 and related guidance to paid stock acquisition rights with vesting conditions from 1 April 2018. - FY2019-Q2RestatedAnnual 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.」
Reiterated the policy of applying accounting treatment based on Practical Solution Report No. 36 and related guidance to paid stock acquisition rights with vesting conditions from 1 April 2018. - FY2019-Q1First 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.」
From 1 April 2018, the company changed its accounting treatment for paid stock acquisition rights with vesting conditions to treatment in accordance with Practical Solution Report No. 36 and related guidance and the accounting standards for stock options and similar instruments. Transitional treatment was applied to grants made before the effective date.