| 12 |
Change in the Reporting Entity--special
type of change in accounting principle results in financial statements
which are those of a different reporting entity. |
| 34 |
Reporting a Change in the Entity--restate
financial statements of all prior periods presented. |
| 35 |
Disclosure--describe the nature of the change
and the reason for it. Effect of the change on income before extraordinary
items, net income and related per share amounts should be disclosed for
all periods presented. |