No doubt there are generally accepted forms for showing your company’s balance sheet, income statement etc. in your country. They may be state enforced or just used by companies and as such they’ve become sort of generally accepted. 

What those forms do is they offer a guideline of how statements should look like on grand scale of things – whether you start from assets or liabilities and if you’re showing your expenses as by their nature or function and which subtitles you’re using etc. It’s what the forms usually do, but truth to the fact is that often times you feel the need to add something extra, take something away or merely change the names. Wherever that’s physically possible as in you’re not filling information into electronic or digital forms, you are allowed to do so provided this makes the statements more understandable or enables them to reflect a fairer view of your company and it’s financial performance. You have the right to change it so it serves the purpose really. If you think about, what the statements need to do is tell the story of your company. You can only achieve this by making sure they’re suitable for the purpose.

When changing the forms however, do make sure that you don’t entirely change the structure and maintain some similarity and compliance to generally accepted accounting principles and their guidelines when it comes to statements.