abc (8783) · PolicyRestated
Change in Accounting Treatment for Paid Stock Acquisition Rights Subject to Vesting Conditions
First written in FY2019. 1 of 2 entries say "Restated". Latest entry: FY2021.
2entries
3years
0from disclosures
How it moved
Same theme, other companies
Change in Accounting Treatment for Paid Stock Acquisition Rights Subject to Vesting ConditionsA theme 30 companies write about · 0 as a headwind · 0 as a tailwind
24 other companies' latest entry also says "Restated".
Ridges = years it wrote progress, valleys = years it wrote worse. Most hopeful companies at the back. Drag to turn, scroll to zoom, right-drag to pan. On a phone, two fingers turn and pinch to zoom; one finger scrolls the page.
Showing 14 of the 30 companies compared. The sentences above are computed from all 30.Full recordFilings, disclosures and news, newest first
- FY2021RestatedAnnual 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.」
権利確定条件付き有償新株予約権について、従来の会計処理を継続する扱いを開示している。 - FY2019First statedAnnual report
「「従業員等に対して権利確定条件付き有償新株予約権を付与する取引に関する取扱い」等を2018年４月１日以後適用し」
実務対応報告第36号等を適用し、権利確定条件付き有償新株予約権についてストック・オプション会計基準に準拠した会計処理を行う方針を開示している。