Accounting Treatment for Share-Based Compensation through Trusts
First written in FY2020-Q2. 6 of 7 entries say "Restated". Latest entry: FY2023.
No other company in this theme has enough history to compare yet.
- FY2023RestatedAnnual report
「The accounting treatment for this plan is based on the “Practical Treatment of Transactions for Delivering the Company's Own Shares to Employees, etc. through a Trust” (Practical Issues Task Force Report No. 30, 26 March 2015).」
It continues to apply accounting treatment based on Practical Issues Task Force Report No. 30 to share delivery trusts for directors and employees. - FY2023-Q3RestatedAnnual report
「The accounting treatment for this plan is based on the “Practical Treatment of Transactions for Delivering the Company's Own Shares to Employees, etc. through a Trust” (Practical Issues Task Force Report No. 30, 26 March 2015).」
It continues to apply accounting treatment based on Practical Issues Task Force Report No. 30 to share delivery trusts for directors and employees. - FY2023-Q1RestatedAnnual report
「The accounting treatment for this plan is based on the “Practical Treatment of Transactions for Delivering the Company's Own Shares to Employees, etc. through a Trust” (Practical Issues Task Force Report No. 30, 26 March 2015).」
It continues to apply accounting treatment based on Practical Issues Task Force Report No. 30 to share delivery trusts for directors and employees. - FY2022-Q2RestatedAnnual report
「The accounting treatment for this plan is based on the “Practical Treatment of Transactions for Delivering the Company's Own Shares to Employees, etc. through a Trust” (Practical Issues Task Force Report No. 30, 26 March 2015).」
It continues to apply accounting treatment based on Practical Issues Task Force Report No. 30 to share delivery trusts for directors and employees. - FY2020RestatedAnnual report
「The accounting treatment for this plan is based on the “Practical Treatment of Transactions for Delivering the Company's Own Shares to Employees, etc. through a Trust” (Practical Issues Task Force Report No. 30, 26 March 2015).」
It continues to apply accounting treatment based on Practical Issues Task Force Report No. 30 to share delivery trusts for directors and employees. - FY2020-Q3RestatedAnnual report
「The accounting treatment for this plan is based on the “Practical Treatment of Transactions for Delivering the Company's Own Shares to Employees, etc. through a Trust” (Practical Issues Task Force Report No. 30, 26 March 2015).」
It continues to apply accounting treatment based on Practical Issues Task Force Report No. 30 to share delivery trusts for directors and employees. - FY2020-Q2First statedAnnual report
「The accounting treatment for this plan is based on the “Practical Treatment of Transactions for Delivering the Company's Own Shares to Employees, etc. through a Trust” (Practical Issues Task Force Report No. 30, 26 March 2015).」
It applies accounting treatment based on Practical Issues Task Force Report No. 30 to share delivery trusts for directors and employees.