Recognition of Share Delivery Costs as Deferred Assets and Amortization over 3 Years
First written in FY2019. 7 of 8 entries say "Restated". Latest entry: FY2022-Q2.
2 other companies' latest entry also says "Restated".
- FY2022-Q2RestatedAnnual report
「Amortisation of share issuance costs 1,998」
The accounting treatment of recording share issuance costs as deferred assets and amortising them over 3 years following the share issuance continues to be applied, and ¥1,998 thousand in amortisation expense was recorded for the cumulative second quarter. - FY2022-Q1RestatedAnnual report
「Amortisation of share issuance costs 999」
The accounting treatment of recording share issuance costs as deferred assets and amortising them over 3 years following the share issuance continues to be applied, and ¥999 thousand in amortisation expense was recorded for the first quarter. - FY2021RestatedAnnual report
「Share issuance costs Amortised on a straight-line basis over 3 years.」
The accounting treatment of recording share issuance costs as deferred assets and amortising them over 3 years following the share issuance continues to be applied. - FY2020RestatedAnnual report
「Share issuance costs Amortised on a straight-line basis over 3 years.」
The accounting treatment of recording share issuance costs as deferred assets and amortising them over 3 years following the share issuance continues to be applied. - FY2020-Q3RestatedAnnual report
「Amortisation of share issuance costs 2,997」
The accounting treatment of recording share issuance costs as deferred assets and amortising them over 3 years following the share issuance continues to be applied. Amortisation expense of ¥2.997 million was recorded for the cumulative third quarter. - FY2020-Q2RestatedAnnual report
「Amortisation of share issuance costs 1,998」
The deferred-asset recognition and amortisation treatment for share issuance costs introduced in the previous consolidated fiscal year continues to be applied, with ¥1,998 thousand in amortisation expense recorded for the cumulative second quarter. - FY2020-Q1RestatedAnnual report
「Amortisation of share issuance costs 999」
Amortisation expense of ¥999 thousand for share issuance costs was recorded. The deferred-asset recognition and amortisation treatment introduced in the previous consolidated fiscal year continues to be applied in the current quarter. - FY2019First statedAnnual report
「Share issuance costs were previously expensed in full when incurred. However, because expenditures associated with future financing are expected to generate benefits over several years, we have changed our method from the current consolidated fiscal year in order to calculate profit and loss for each period more appropriately. Share issuance costs are now recorded as deferred assets under “Deferred assets” and amortised on a straight-line basis over 3 years following the share issuance.」
In anticipation of future financing, share issuance costs were changed from being expensed in full when incurred to being recorded as deferred assets and amortised on a straight-line basis over 3 years following the share issuance.