Change in Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2019-Q1. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
24 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「Since 1 April 2018, the Company has applied Practical Solution Report No. 36, “Practical Solution on Transactions Granting Paid Stock Acquisition Rights Subject to Vesting Conditions to Employees, etc.” (12 January 2018; hereinafter, “Practical Solution Report No. 36”), among others, and applies accounting treatment in accordance with the “Accounting Standard for Stock Options, etc.” (Accounting Standard No. 8, 27 December 2005), among others, to transactions involving the grant of paid stock acquisition rights subject to vesting conditions to employees, etc.」
権利確定条件付き有償新株予約権に関する会計処理の変更と、既存取引への経過的取扱いを継続して記載した。 - FY2019-Q1First statedAnnual report
「Since 1 April 2018, the Company has applied Practical Solution Report No. 36, “Practical Solution on Transactions Granting Paid Stock Acquisition Rights Subject to Vesting Conditions to Employees, etc.” (12 January 2018; hereinafter, “Practical Solution Report No. 36”), among others, and applies accounting treatment in accordance with the “Accounting Standard for Stock Options, etc.” (Accounting Standard No. 8, 27 December 2005), among others, to transactions involving the grant of paid stock acquisition rights subject to vesting conditions to employees, etc.」
2018年4月1日以後、実務対応報告第36号等を適用し、権利確定条件付き有償新株予約権の会計処理を変更した。