Dear Hiroko san,
I would like to clarify the TNS operating for applying IFRS-based as below:
1. PP&E
1.1 TNS cannot recalculate depreciation expenses using new unified useful lie as NS Group Accounting Policy because it will impact to previously FS TNS submitted to Revenue Department.
1.2 TNS will define new useful life from new fixed asset only.
1.3 As 1.2 is effective date on 01 January 2016.
2. Accrued vacation paid
2.1 HR-TNS cannot compute vacation paid as NS in time( at the end of year). AC-TNS will get actual after FS year end.
2.2 As 2.1 TNS will estimate using previously vacation paid for 3 years and average them.
2.3 As 2.1 and 2.2 Difference arises, there is adjustment by External Auditor. Can you accept?
3. Slow-moving
Regarding we discussed, please confirm our computing.
Please review and confirm all of them within 17/9/15 12:00 (local time).