(Form 20F Year Ended Mar. 31, 2008)
2.1.2.4 During the quarter ended December 31, 2004 Sony adopted EITF Issue No. 04-8 which requires that the maximum number of common stock that could be issued upon the conversion of contingently convertible debt instruments be included in diluted EPS computations from the date of issuance regardless of whether the conditions to exercise the stock acquisition rights have been met. As a result of the adoption of EITF Issue No. 04-8, Sony's diluted, Sony's diluted EPS of income before cumulative effect of an accounting change and net income for the fiscal year ended March 31, 2005 decreased by 7.26 yen and 7.06 yen, respectively, as a result of adopting EITF Issue No. 04-8. (Form 20F Year Ended Mar. 31, 2008)
2.1.2.6 Effective on April 1, 2007, Sony adopted FIN No. 48, which prescribes a minimum recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or…
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