Also, the “Practical Interim Solution on Unification of Accounting Policies Applied to Foreign Affiliates for Consolidated Financial Statements”
may be applied to foreign associates as an interim measure.
If it is extremely difficult to obtain information for unification of accounting policies, this is considered to be a rational reason for not using uniform accounting policies as outlined in the Audit Guidance on the Practical Interim Solution on
Unification of Accounting Policies Applied to Foreign Subsidiaries for Consolidated Financial Statements