Accounting policy disclosures required for income tax compliance, including material changes and departures from fundamental assumptions. Disclosures must identify all significant accounting policies and any change having a material effect, stating the amount of effect where ascertainable or indicating when it cannot be ascertained; changes immaterial in the current year but expected to be material later must be disclosed both on adoption and when material; departures from fundamental accounting assumptions must be disclosed, whereas following such assumptions requires no specific disclosure.