clock node (= common clock), or "system-clock-frequency"
                                          (if system doens't support common clock)
 
+Note:
+ * For 'format', 'frame-master', 'bitclock-master', 'bitclock-inversion' and
+   'frame-inversion', the simple card will use the settings of CODEC for both
+   CPU and CODEC sides as we need to keep the settings identical for both ends
+   of the link.
+
 Example:
 
 sound {
 
                                     struct device *dev)
 {
        struct snd_soc_dai_link *dai_link = priv->snd_card.dai_link;
+       struct asoc_simple_dai *codec_dai = &priv->codec_dai;
+       struct asoc_simple_dai *cpu_dai = &priv->cpu_dai;
        struct device_node *np;
        char *name;
        unsigned int daifmt;
        np = of_get_child_by_name(node, "simple-audio-card,cpu");
        if (np) {
                ret = asoc_simple_card_sub_parse_of(np, daifmt,
-                                                 &priv->cpu_dai,
+                                                 cpu_dai,
                                                  &dai_link->cpu_of_node,
                                                  &dai_link->cpu_dai_name);
                of_node_put(np);
        np = of_get_child_by_name(node, "simple-audio-card,codec");
        if (np) {
                ret = asoc_simple_card_sub_parse_of(np, daifmt,
-                                                 &priv->codec_dai,
+                                                 codec_dai,
                                                  &dai_link->codec_of_node,
                                                  &dai_link->codec_dai_name);
                of_node_put(np);
        if (ret < 0)
                return ret;
 
+       /*
+        * overwrite cpu_dai->fmt as its DAIFMT_MASTER bit is based on CODEC
+        * while the other bits should be identical unless buggy SW/HW design.
+        */
+       cpu_dai->fmt = codec_dai->fmt;
+
        if (!dai_link->cpu_dai_name || !dai_link->codec_dai_name)
                return -EINVAL;
 
        dev_dbg(dev, "platform : %04x\n", daifmt);
        dev_dbg(dev, "cpu : %s / %04x / %d\n",
                dai_link->cpu_dai_name,
-               priv->cpu_dai.fmt,
-               priv->cpu_dai.sysclk);
+               cpu_dai->fmt,
+               cpu_dai->sysclk);
        dev_dbg(dev, "codec : %s / %04x / %d\n",
                dai_link->codec_dai_name,
-               priv->codec_dai.fmt,
-               priv->codec_dai.sysclk);
+               codec_dai->fmt,
+               codec_dai->sysclk);
 
        /*
         * soc_bind_dai_link() will check cpu name