096 Points to keep in mind in the disclosure for the year ended March 2012
We introduce some points to keep in mind in the disclosure for the year ended March 2012
（１）points to the application of “the accounting policies changes in accounting estimates and errors”
①Expansion of explanatory notes
“The explanatory note about the changes of the accounts policy”, “the note about the changes of the presentation method”, “the note about the change of the accounting estimate” and “the note about the correction of the error” are added to an explanatory note in the financial statements after the revision of the calculation rule of the Company Act dated March 31, 2011.
②Changes in the shareholders’ equity
“The end of the former year balance” should be replaced with “the beginning of the year balance”
(2) Explanatory note of the amount of recycling associated with the presentation of the comprehensive income
“An explanatory note of the amount of recycling” is necessary from the consolidated fiscal year ended after March 31, 2012.
(3) Influence on tax effect accounting by the tax reform
Because a legal effective tax rate will be changed by the revision of so-called the law of the special tax for the recovery and revision of the corporate income tax, explanatory notes such as the amount of impact by the tax rate changes will be required.
