the statement of financial position of Japan presented format under domestic rules. First, assets are displayed in order of decreasing liquidity (cash first) to predicting this seems to be that the decreasing order is used by countries influenced by the United States,
the statement of financial position of Mazda Motor Corporation presented format, which is organized in a horizontal manner, with the asset accounts listed on the left side and the liabilities and owners or stockholders equity accounts listed on the right side