Applying Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2019-Q1. 4 of 5 entries say "Restated". Latest entry: FY2020.
14 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「For transactions involving the grant of paid stock options with vesting conditions to employees and others before the effective date of PITF No. 36, the Company continues to apply its previously adopted accounting treatment in accordance with paragraph 10(3) of PITF No. 36.」
The Company continues to apply its previous accounting treatment to paid stock options granted before the effective date of PITF No. 36. - FY2019RestatedAnnual report
「The Company applied the Implementation Guidance on Transactions of Granting Paid Stock Options with Vesting Conditions to Employees and Others (ASBJ Practical Issues Task Force No. 36, 12 January 2018; hereinafter, “PITF No. 36”) and related guidance from 1 April 2018. Transactions involving the grant of paid stock options 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.」
The Company continues to apply PITF No. 36 and account for paid stock options with vesting conditions in accordance with the accounting standard for stock options and related standards. - FY2019-Q3RestatedAnnual report
「The Company applied the Implementation Guidance on Transactions of Granting Paid Stock Options with Vesting Conditions to Employees and Others (ASBJ Practical Issues Task Force No. 36, 12 January 2018; hereinafter, “PITF No. 36”) and related guidance from 1 April 2018. Transactions involving the grant of paid stock options 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.」
The Company continues to apply PITF No. 36 and account for paid stock options with vesting conditions in accordance with the accounting standard for stock options and related standards. - FY2019-Q2RestatedAnnual report
「The Company applied the Implementation Guidance on Transactions of Granting Paid Stock Options with Vesting Conditions to Employees and Others (ASBJ Practical Issues Task Force No. 36, 12 January 2018; hereinafter, “PITF No. 36”) and related guidance from 1 April 2018. Transactions involving the grant of paid stock options 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.」
The Company continues to apply PITF No. 36 and account for paid stock options with vesting conditions in accordance with the accounting standard for stock options and related standards. - FY2019-Q1First statedAnnual report
「The Company applied the Implementation Guidance on Transactions of Granting Paid Stock Options with Vesting Conditions to Employees and Others (ASBJ Practical Issues Task Force No. 36, 12 January 2018; hereinafter, “PITF No. 36”) and related guidance from 1 April 2018. Transactions involving the grant of paid stock options 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.」
The Company has stated its policy of applying PITF No. 36 and related guidance from 1 April 2018 and accounting for transactions involving paid stock options with vesting conditions in accordance with the accounting standard for stock options and related standards.