Applying Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2019-Q2. 5 of 6 entries say "Restated". Latest entry: FY2025.
14 other companies' latest entry also says "Restated".
- FY2025RestatedAnnual report
「For transactions involving the grant to employees and others of paid stock acquisition rights subject to vesting conditions before the application date of “Treatment of Transactions for Granting Paid Stock Acquisition Rights Subject to Vesting Conditions to Employees and Others” (Practical Response Report No. 36, 12 January 2018; hereinafter, “Practical Response Report No. 36”), we continue to apply the accounting treatment previously adopted pursuant to paragraph 10(3) of Practical Response Report No. 36.」
Reconfirmed the policy of continuing to apply the previous accounting treatment to paid stock acquisition rights subject to vesting conditions granted before the application date. - FY2022RestatedAnnual report
「For transactions involving the grant to employees and others of paid stock acquisition rights subject to vesting conditions before the application date of “Treatment of Transactions for Granting Paid Stock Acquisition Rights Subject to Vesting Conditions to Employees and Others” (Practical Response Report No. 36, 12 January 2018; hereinafter, “Practical Response Report No. 36”), we continue to apply the accounting treatment previously adopted pursuant to paragraph 10(3) of Practical Response Report No. 36.」
Reiterated the policy of continuing to apply the previous accounting treatment to paid stock acquisition rights granted before the application date of Practical Response Report No. 36. - FY2020-Q1RestatedAnnual 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.」
Reiterated the accounting policy of applying Practical Response Report No. 36 and other guidance concerning paid stock acquisition rights subject to vesting conditions from 1 April 2018 onward. - FY2019RestatedAnnual 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.」
Reiterated the policy for applying Practical Response Report No. 36 and other guidance concerning paid stock acquisition rights subject to vesting conditions. - 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.」
Reiterated the accounting policy of applying Practical Response Report No. 36 and other guidance concerning paid stock acquisition rights subject to vesting conditions from 1 April 2018 onward. - FY2019-Q2First 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.」
From 1 April 2018 onward, new practical guidance and other guidance were applied to transactions involving the grant of paid stock acquisition rights subject to vesting conditions. For transactions before the application date, the previous accounting treatment continues to be applied under the transitional provisions.