Application of Accounting Treatment for Paid Stock Acquisition Rights Subject to Vesting Conditions
First written in FY2019-Q3. 1 of 2 entries say "Restated". Latest entry: FY2021.
14 other companies' latest entry also says "Restated".
- FY2021RestatedAnnual 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.」
For paid stock acquisition rights with vesting conditions, the company continues to apply the previous accounting treatment to transactions entered into before the effective date of Practical Solution Report No. 36. - FY2019-Q3First 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.」
For paid stock acquisition rights with vesting conditions granted to employees and others on or after 1 April 2018, the company applied the accounting treatment based on Practical Solution Report No. 36 and related guidance. For transactions granted before the effective date, the company continues to apply the previous accounting treatment under the transitional provisions.