Application of Accounting Treatment for Paid Stock Acquisition Rights with Vesting Conditions
First written in FY2018-Q2. 1 of 2 entries say "Restated". Latest entry: FY2018.
15 other companies' latest entry also says "Restated".
- FY2018RestatedAnnual report
「From 1 April 2018, the company adopted the Handling of Transactions Involving the Granting of Paid Stock Acquisition Rights with Vesting Conditions and other guidance, and decided to apply accounting treatment in accordance with the Accounting Standard for Stock Options and other applicable standards to transactions involving the granting of paid stock acquisition rights with vesting conditions to employees and others.」
The application of accounting treatment in accordance with Practical Response Report No. 36 and related standards has continued for paid stock acquisition rights with vesting conditions granted on or after 1 April 2018. - FY2018-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.」
For paid stock acquisition rights with vesting conditions granted to employees and others on or after 1 April 2018, the company applied accounting treatment in accordance with Practical Response Report No. 36 and related standards. Transactions entered into before the application date continue to be accounted for under the previous accounting treatment pursuant to transitional provisions.