REGULATIONS CONCERNING TERMINOLOGY, FORMS AND METHODS OF PREPARATION OF FINANCIAL STATEMENTS, ETC. Copyright Roderick Seeman

Article 8-3. Notes Concerning Changes in Accounting Plans

Where there have been changes in accounting principles, matters listed in each of the following items must be entered following the entries based on the previous Article.

i. Where there have been changes in principles of accounting disposition or procedures, the purport thereof, the reasons for the change and the substance of the impact the changes will have on the financial statements.

ii. Where there have been changes in the method of indication, the substance thereof.