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52$VZe'j hҁ`ƪt:6IcY_v'S C]qf\^o>;~mdV{}ʀ>=|rF_uzOh6FosmgU)_Ud 3֔LaTMYv,mn%鄍< vUC**L۔)/u_ӆ3g£v>La|îR/Xvƍ(ɤuf⼞S~P\NGB \9ZDd[De\Py{ϼ"A 'W}?bJBR1A@6Gh+HME!C*<-GzC>*w ;? dt^~j-e'k1o}Qv58}&q0&ɰ=}Tɹ*!D܄Ȯ{;O;?bfr۠[m`5dt{ 38klٵ^jQރz&o*&&L.64ǥxHP e60OϘQmC6t=1Nu:%;TM3؇]n 8u`$ ?P;NDos9еDa4S:=`tw8cԌ&MGw:aGT<{.Ky)y"΍kc w 孫Cwya2^ib]W+Sgd1vRoS+ks˝82g2:#̥tWnt)*ká:AaExL92g.uBwX *s2im\޳߂3i)]]?-k'_'m")rnתDfjD}@@LvHu"߫X|X}"g?(-+?*r1TMyN "95!ҴYyݦV_'KO'Ft7Di }K!YX1!kzvt|ƋK1mF(RU:tŸZL)kP#|ߡḭ˼%HdcȢTo\y'603*ez)8X[,^tJo\uc)hDH+7.WT=XAe= hYq]J%٦썲 *Eq^"wUUkdUk—P /3d(sZze1/=BM=6(h9@ @ @@@@@`@```@@@@ @ @ @ @@ @ @ ` @` ` ` @ @ @ @ @@@@@ @@ @ @ @@@@@@@@@@`@@`@`@`@@@@@@@@@@@@@@@@@@@@@`@``` `@ ` ` `@`@@`@`@```@```````@````@````@````@```@ @ @@@@@`@```@@@@@ @ @@@@@`@```@@@@@ @ @@@@@`@```@@@@@ @ @@@@@`@```@@@@0 FINANCIAL ACCOUNTING STANDARDS FOR BUSINESS ENTERPRISES CONTENTS I. General Provisions 741. Purpose 741-2. Constituents of Accounting Standards 741-3. Setting of Accounting Standards 742. Objective of Financial Accounting 743. General Principles 744. Accounting Conventions 745. Financial Statements and Supplementary Schedules 746. Consolidated Financial Statements and Combined Financial Statements 747. Grouping and Classification of Accounts for Financial Statement Presentation 748. Rounding of Amounts 749. Definitions II. Balance Sheet 7410. Balance Sheet 7411. Preparation of Balance Sheet 7412. Current Assets 7413. Quick Assets 7414. Transfer or Discount of Trade Receivables 7415. Inventories 7416. Non-Current Assets 7417. Investment Assets 7418. Tangible assets 7419. Presentation of Accumulated Depreciation 7420. Intangible Assets 7421. Presentation of Intangible Assets 7422. Presentation of Allowance for Doubtful Accounts 7423. Current Liabilities 7424. Long-Term Liabilities 7425. Accounting for Treasury Bonds 7426. Provisions for Estimated Liabilities 7427. Provision for Severance and Retirement Benefits 7428. Discount (Premium) on Bonds Payable 7429. Capital Stock 7430. Presentation of New Capital Stock Subscriptions 7431. Capital Surplus 7432. Retained Earnings or Accumulated Deficit 7433. Capital Adjustments III. Income Statement 7434. Income Statement 7435. Preparation of Income Statement 7436. Gross Profit on Sales 7437. Sales Recognition 7438. Sales Revenue 7439. Cost of Goods Sold 7440. Separate Presentation by Business Segment 7441. Cost of Goods Manufactured 7442. Operating Income (Loss) 7443. Selling and Administrative Expenses 7444. Presentation of Selling and Administrative Expenses 7445. Classification of Capital and Revenue Expenditures 7446. Ordinary Income (Loss) 7447. Non-Operating Revenues and Expenses 7448. Gain (Loss) on foreign Currency Transactions 7449. Gain (Loss) on foreign Currency Translation 7450. Income (Loss) Before Income Taxes &N