Accounting Treatment for Paid Stock Acquisition Rights Subject to Vesting Conditions
First written in FY2019-Q2. 3 of 4 entries say "Restated". Latest entry: FY2020.
17 other companies' latest entry also says "Restated".
- FY2020RestatedAnnual report
「For transactions involving paid stock acquisition rights with vesting conditions granted to employees and others before the effective date of Practical Response Report No. 36, the Company continues to apply the accounting treatment previously adopted, based on Paragraph 10(3) of Practical Response Report No. 36.」
The continued use of the previous accounting treatment based on Practical Response Report No. 36 for paid stock acquisition rights with vesting conditions has been reconfirmed. - FY2019RestatedAnnual report
「From 1 April 2018, we adopted Treatment of Transactions to Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees and Others (Accounting Standards Implementation Guidance No. 36, 12 January 2018) and other 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 Share-Based Payment and other applicable standards.」
The accounting treatment based on Practical Response Report No. 36 and other applicable guidance for paid stock acquisition rights with vesting conditions continues to be applied for the full fiscal year. - FY2019-Q3RestatedAnnual report
「From 1 April 2018, we adopted Treatment of Transactions to Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees and Others (Accounting Standards Implementation Guidance No. 36, 12 January 2018) and other 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 Share-Based Payment and other applicable standards.」
The accounting treatment based on Practical Response Report No. 36 and other applicable guidance for paid stock acquisition rights with vesting conditions continues to be applied. - FY2019-Q2First statedAnnual report
「From 1 April 2018, we adopted Treatment of Transactions to Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees and Others (Accounting Standards Implementation Guidance No. 36, 12 January 2018) and other 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 Share-Based Payment and other applicable standards.」
It was disclosed for the first time that, from 1 April 2018, the company applied the accounting treatment based on Practical Solution Report No. 36 and other guidance to transactions involving the grant of paid stock acquisition rights subject to vesting conditions.