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Chapter Law Content

Chapter II Financial Reports
Section VI Titles of Financial Statements and Statements of Major Accounting Items
Article 19
Titles and forms of financial statements are as follows:
1. Balance Sheet. (Form 1)
2. Statement of Comprehensive Income. (Form 2)
3. Statement of Changes in Equity. (Form 3)
4. Statement of Cash Flows. (Form 4)
5. Schedules to the financial report. (Forms 5 -1 ~ 5-5)