（Total Comprehensive Income）
All the income generated by a business in a fiscal year less all the costs, expenses, and losses in the same period shall be the total comprehensive income.

（Revenue）
Operating revenue must be recorded upon completion of a transaction. Installment sales must be recorded based on gross profit rate method depending on their nature. Service revenue may be recognized periodically if such service is provided over several periods based on its nature.
"Upon completion of a transaction" referred to in the preceding Paragraph means upon payment and receipt of cash in the case of a business adopting cash basis and upon completion of delivery of goods or provision of services in the case of a business adopting accrual basis.

（Cost Expenses）
Revenue and expenses that relate to the same transaction or other event are recognized appropriately.

（Employee Pension）
A business which pays retirement pension to employees must set aside amounts for retirement pension according to law and recognize such as the expenses during the employment of the employees.

（Income Tax of Profit-Seeking Enterprise）
All adjustments required by tax laws for income tax filing must not affect the records in the accounting books.

Deleted

（Earnings Distribution）
Distribution of earnings of a business, such as dividend and bonus, must not be recorded as expenses or losses.