Applying Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2019-Q2. 1 of 2 entries say "Restated". Latest entry: FY2019-Q3.
24 other companies' latest entry also says "Restated".
- FY2019-Q3RestatedAnnual report
「From 1 April 2018, we applied the Practical Solution on Transactions Granting Paid Stock Acquisition Rights Subject to Vesting Conditions to Employees and Others (Practical Issues Task Force No. 36, 12 January 2018) and related guidance. Transactions involving the grant of paid stock acquisition rights subject to vesting conditions to employees and others are accounted for in accordance with the Accounting Standard for Share-based Payment (ASBJ Statement No. 8, 27 December 2005) and related standards.」
The company continues to state its policy of applying accounting treatments based on Practical Solution Report No. 36 and other applicable guidance to paid stock acquisition rights subject to vesting conditions from 1 April 2018 onward. - FY2019-Q2First statedAnnual report
「From 1 April 2018, we applied the Practical Solution on Transactions Granting Paid Stock Acquisition Rights Subject to Vesting Conditions to Employees and Others (Practical Issues Task Force No. 36, 12 January 2018) and related guidance. Transactions involving the grant of paid stock acquisition rights subject to vesting conditions to employees and others are accounted for in accordance with the Accounting Standard for Share-based Payment (ASBJ Statement No. 8, 27 December 2005) and related standards.」
From 1 April 2018 onward, the company has applied accounting treatments based on Practical Solution Report No. 36 and other applicable guidance to transactions involving the grant of paid stock acquisition rights subject to vesting conditions. Transactions conducted before the date of application continue to be accounted for under the previous treatment.