介绍性文本1.引文、起止日期2.指定机构3.财务会计准则委员会仅为指定机构4.日本会计准则委员会为指定机构5.条例2中所列机构不是指定机构6.条例2中所列机构仅为指定机构签名解释注意

Introductory Text1.Citation, commencement and expiry2.Prescribed bodies3.The Financial Accounting Standards Board is a prescribed body only.4.The Accounting Standards Board of Japan is a prescribed body.5.The bodies listed in regulation 2 are not prescribed bodies.6.The bodies listed in regulation 2 are prescribed bodies only.SignatureExplanatory Note