Application of Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2018-Q3. 1 of 2 entries say "Restated". Latest entry: FY2020.
14 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「For transactions involving the granting of paid stock acquisition rights with vesting conditions to employees and others before the effective date of Practical Response Report No. 36, “Treatment of Transactions Involving the Granting of Paid Stock Acquisition Rights with Vesting Conditions to Employees” (Practical Response Report No. 36, 12 January 2018; hereinafter, “Practical Response Report No. 36”), the Company continues to apply its previously adopted accounting treatment pursuant to 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 under Practical Response Report No. 36. - FY2018-Q3First statedAnnual report
「From April 1, 2018, we applied the Treatment of Transactions Granting Paid Stock Acquisition Rights with Vesting Conditions to Employees and Others (Practical Response Report No. 36, 12 January 2018) and related guidance. Transactions involving the grant of paid stock acquisition rights with vesting conditions to employees and others are accounted for in accordance with the Accounting Standard for Stock Options (ASBJ Statement No. 8, 27 December 2005) and related standards.」
From the beginning of the first quarter of the current fiscal year, the Company has applied the accounting treatment under Practical Response Report No. 36 and other applicable guidance to paid stock acquisition rights with vesting conditions.