diff --git a/Documentation/devicetree/bindings/sound/simple-card.txt b/Documentation/devicetree/bindings/sound/simple-card.txt
index c2e9841..6fb8966 100644
--- a/Documentation/devicetree/bindings/sound/simple-card.txt
+++ b/Documentation/devicetree/bindings/sound/simple-card.txt
@@ -1,15 +1,19 @@
-Simple-Card:
+Device-Tree bindings for Simple Card
 
 Simple-Card specifies audio DAI connections of SoC <-> codec.
 
-Required properties:
+=== Top level's properties and subnodes ===
 
+*** Required properties ***
 - compatible				: "simple-audio-card"
 
-Optional properties:
-
+*** Optional properties ***
 - simple-audio-card,name		: User specified audio sound card name, one string
 					  property.
+- simple-audio-card,format		: CPU/CODEC common audio format.
+					  "i2s", "right_j", "left_j" , "dsp_a"
+					  "dsp_b", "ac97", "pdm", "msb", "lsb"
+					  (This is used for single DAI link & old style.)
 - simple-audio-card,widgets		: Please refer to widgets.txt.
 - simple-audio-card,routing		: A list of the connections between audio components.
 					  Each entry is a pair of strings, the first being the
@@ -17,63 +21,85 @@ Optional properties:
 					  source.
 - simple-audio-card,mclk-fs             : Multiplication factor between stream rate and codec
   					  mclk.
-
-Optional subnodes:
-
-- simple-audio-card,dai-link		: Container for dai-link level
-					  properties and the CPU and CODEC
-					  sub-nodes. This container may be
-					  omitted when the card has only one
-					  DAI link. See the examples and the
-					  section bellow.
-
-Dai-link subnode properties and subnodes:
-
-If dai-link subnode is omitted and the subnode properties are directly
-under "sound"-node the subnode property and subnode names have to be
-prefixed with "simple-audio-card,"-prefix.
-
-Required dai-link subnodes:
-
-- cpu					: CPU   sub-node
-- codec					: CODEC sub-node
-
-Optional dai-link subnode properties:
-
+- simple-audio-card,frame-master	: Indicates DAI link frame master. One phandle to a cpu
+					  or codec subnode.
+					  (This is used for single DAI link & old style.)
+- simple-audio-card,bitclock-master	: Indicates DAI link bit clock master. One phandle to a
+					  cpu or codec subnode.
+					  (This is used for single DAI link & old style.)
+
+*** Optional subnodes ***
+- simple-audio-card,dai-link		: Container for DAI link level properties and the CPU
+					  and CODEC sub-nodes. This container may be omitted
+					  when the card has only one DAI link and using the old
+					  style. See the examples and the section bellow.
+- simple-audio-card,cpu			: CPU DAI sub-node.
+					  (This is used for single DAI link & old style.)
+- simple-audio-card,codec		: CODEC DAI sub-node.
+					  (This is used for single DAI link & old style.)
+
+=== DAI link node's properties and its subnodes ===
+
+*** Required subnodes ***
+- cpu					: CPU DAI sub-node
+- codec					: CODEC DAI sub-node
+
+*** Optional properties ***
 - format				: CPU/CODEC common audio format.
 					  "i2s", "right_j", "left_j" , "dsp_a"
 					  "dsp_b", "ac97", "pdm", "msb", "lsb"
-- frame-master				: Indicates dai-link frame master.
-					  phandle to a cpu or codec subnode.
-- bitclock-master			: Indicates dai-link bit clock master.
-					  phandle to a cpu or codec subnode.
-- bitclock-inversion			: bool property. Add this if the
-					  dai-link uses bit clock inversion.
-- frame-inversion			: bool property. Add this if the
-					  dai-link uses frame clock inversion.
+- frame-master				: Indicates DAI link frame master. One phandle to a cpu
+					  or codec subnode.
+					  (This is One boolean property for old style.)
+- bitclock-master			: Indicates DAI link bit clock master. One phandle to a
+					  cpu or codec subnode.
+					  (This is one boolean property for old style.)
 
 For backward compatibility the frame-master and bitclock-master
 properties can be used as booleans in codec subnode to indicate if the
-codec is the dai-link frame or bit clock master. In this case there
-should be no dai-link node, the same properties should not be present
+codec is the DAI link frame or bit clock master. In this case there
+should be no DAI link node, the same properties should not be present
 at sound-node level, and the bitclock-inversion and frame-inversion
 properties should also be placed in the codec node if needed.
 
-Required CPU/CODEC subnodes properties:
 
-- sound-dai				: phandle and port of CPU/CODEC
+=== CPU/CODEC DAI node's properties and its subnodes ===
 
-Optional CPU/CODEC subnodes properties:
+*** Required properties ***
+- sound-dai				: One phandle and port of CPU/CODEC
 
+*** Optional properties ***
+- bitclock-inversion			: Boolean property. Add this if the DAI device uses bit
+					  clock inversion.
+- frame-inversion			: Boolean property. Add this if the DAI device uses frame
+					  clock inversion.
 - dai-tdm-slot-num			: Please refer to tdm-slot.txt.
 - dai-tdm-slot-width			: Please refer to tdm-slot.txt.
-- clocks / system-clock-frequency	: specify subnode's clock if needed.
-					  it can be specified via "clocks" if system has
-					  clock node (= common clock), or "system-clock-frequency"
-					  (if system doens't support common clock)
+- clocks / system-clock-frequency	: specify CPU/CODEC DAI node's clock if needed. It can be
+					  specified via "clocks" if system has clock node
+					  (= common clock), or "system-clock-frequency"(if system
+					  doens't support common clock)
 
-Example 1 - single DAI link:
+=== Examples ===
+*** CPU & CODEC DAI DT nodes ***
+&i2c0 {
+	ak4648: ak4648@12 {
+		#sound-dai-cells = <0>;
+		compatible = "asahi-kasei,ak4648";
+		reg = <0x12>;
+	};
+};
 
+sh_fsi2: sh_fsi2@ec230000 {
+	#sound-dai-cells = <1>;
+	compatible = "renesas,sh_fsi2";
+	reg = <0xec230000 0x400>;
+	interrupt-parent = <&gic>;
+	interrupts = <0 146 0x4>;
+};
+
+Example 1 - single DAI link & old style:
+bitclock-master and frame-master as phandles.
 sound {
 	compatible = "simple-audio-card";
 	simple-audio-card,name = "VF610-Tower-Sound-Card";
@@ -91,6 +117,7 @@ sound {
 
 	simple-audio-card,cpu {
 		sound-dai = <&sh_fsi2 0>;
+		bitclock-inversion;
 	};
 
 	dailink0_master: simple-audio-card,codec {
@@ -99,24 +126,64 @@ sound {
 	};
 };
 
-&i2c0 {
-	ak4648: ak4648@12 {
-		#sound-dai-cells = <0>;
-		compatible = "asahi-kasei,ak4648";
-		reg = <0x12>;
+Example 2 - single DAI link & old style:
+bitclock-master and frame-master as boolean properties.
+sound {
+	compatible = "simple-audio-card";
+	simple-audio-card,name = "VF610-Tower-Sound-Card";
+	simple-audio-card,format = "left_j";
+	simple-audio-card,widgets =
+		"Microphone", "Microphone Jack",
+		"Headphone", "Headphone Jack",
+		"Speaker", "External Speaker";
+	simple-audio-card,routing =
+		"MIC_IN", "Microphone Jack",
+		"Headphone Jack", "HP_OUT",
+		"External Speaker", "LINE_OUT";
+
+	simple-audio-card,cpu {
+		sound-dai = <&sh_fsi2 0>;
 	};
-};
 
-sh_fsi2: sh_fsi2@ec230000 {
-	#sound-dai-cells = <1>;
-	compatible = "renesas,sh_fsi2";
-	reg = <0xec230000 0x400>;
-	interrupt-parent = <&gic>;
-	interrupts = <0 146 0x4>;
+	simple-audio-card,codec {
+		sound-dai = <&ak4648>;
+		clocks = <&osc>;
+		bitclock-master;
+		frame-master;
+		bitclock-inversion;
+	};
 };
 
-Example 2 - many DAI links:
+Example 3 - single DAI link & new style:
+sound {
+	compatible = "simple-audio-card";
+	simple-audio-card,name = "VF610-Tower-Sound-Card";
+	simple-audio-card,widgets =
+		"Microphone", "Microphone Jack",
+		"Headphone", "Headphone Jack",
+		"Speaker", "External Speaker";
+	simple-audio-card,routing =
+		"MIC_IN", "Microphone Jack",
+		"Headphone Jack", "HP_OUT",
+		"External Speaker", "LINE_OUT";
+
+	simple-audio-card,dai-link {
+		format = "i2s";
+		bitclock-master = <&dailink0_master>;
+		frame-master = <&dailink0_master>;
+		cpu {
+			sound-dai = <&sh_fsi2 0>;
+			frame-inversion;
+		};
+		dailink0_master: codec {
+			sound-dai = <&ak4648>;
+			clocks = <&osc>;
+			frame-inversion;
+		};
+	};
+};
 
+Example 4 - many DAI links:
 sound {
 	compatible = "simple-audio-card";
 	simple-audio-card,name = "Cubox Audio";
@@ -128,6 +195,7 @@ sound {
 		};
 		codec {
 			sound-dai = <&tda998x 0>;
+			frame-inversion;
 		};
 	};
 
