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Japan's Hi-Vision originally started with a 5:3 (= 15:9) ratio but converted when the international standards group introduced a wider ratio of 5 + 1 ⁄ 3 to 3 (= 16:9). Many digital video cameras have the capability to record in 16:9 (= 4 2 :3 2 ), and 16:9 is the only widescreen aspect ratio natively supported by the DVD standard.
IAS 1 sets out the purpose of financial statements as the provision of useful information on the financial position, financial performance and cash flows of an entity, and categorizes the information provided into assets, liabilities, income and expenses, contributions by and distribution to owners, and cash flows.