badgenome said:
Well, of course it's bullshit. But as far as I know the only criteria is that the loss be non-recurring, and technically they can only cancel those games once. |
That's not the definition of Extraordinary Loss in US GAAP. Dunno about JP GAAP, but your definition is probably wrong.
"non-recurring"? I'm sure that at least 1 game is canceled a year for companies.