介绍性文本1.引文、起止日期2.指定机构3.日本会计准则委员会为指定机构。4.财务会计准则委员会仅为指定机构。5.条例2所列机构仅为指定机构。6.条例2所列机构不是指定机构。7.所列机构与2仅为规定的机构。8.回顾9.报告必须特别——（a）列出目标。签署解释性说明

Introductory Text1.Citation, commencement and expiry2.Prescribed bodies3.The Accounting Standards Board of Japan is a prescribed body.4.The Financial Accounting Standards Board is a prescribed body only.5.A body listed in regulation 2 is only a prescribed.6.The bodies listed in regulation 2 are not prescribed bodies.7.The bodies listed in relation 2 are prescribed bodies only.8.Review9.The report must in particular— (a) set out the objectives.SignatureExplanatory Note