The Financial Accounting Standards Board (FASB) has issued Statement No. 154, Accounting Changes and Error Corrections, a replacement of APB Opinion No. 20 and FASB Statement No. 3.

• 财务会计准则委员会（以下简称FASB）发表154号声明，会计变更与误差矫正，将替代20号全境通告意见书跟3号FASB声明。