Meilin International Law Firm

Handling of Transactions Granting the Conditional Non-Free Subscription Rights to the Employees

  On January 12nd, 2018, the Accounting Standards Board of Japan published the Report No.36 titled “Handling of Transactions Granting the Conditional Non-Free Subscription Rights to the Employees.”

  Under the report, the accounting requirements for non-free stock option were clarified.