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ASBJ releases Exposure Drafts of Accounting Standards for Business Combinations and related matters (January 11, 2013)
The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following Exposure Drafts:
  • Amendments to ASBJ Statement No. 21 Accounting Standard for Business Combinations (Exposure Draft of Statement No.49)
  • Amendments to ASBJ Statement No. 22 Accounting Standard for Consolidated Financial Statements (Exposure Draft of Statement No.50)
  • Amendments to ASBJ Statement No. 7 Accounting Standard for Business Divestitures (Exposure Draft of Statement No.51)
  • Amendments to ASBJ Statement No. 5 Accounting Standard for Presentation of Net Assets in the Balance Sheet (Exposure Draft of Statement No.52)
  • Amendments to ASBJ Statement No. 6 Accounting Standard for Statement of Changes in Net Assets (Exposure Draft of Statement No.53)
  • Amendments to ASBJ Statement No. 25 Accounting Standard for Presentation of Comprehensive Income (Exposure Draft of Statement No.54)
  • Amendments to ASBJ Statement No. 2 Accounting Standard for Earnings Per Share (Exposure Draft of Statement No.55)
  • Amendments to ASBJ Guidance No. 10 Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures (Exposure Draft of Guidance No.48)
  • Amendments to ASBJ Guidance No. 8 Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet (Exposure Draft of Guidance No.49)
  • Amendments to ASBJ Guidance No. 9 Guidance on Accounting Standard for Statement of Changes in Net Assets (Exposure Draft of Guidance No.50)
The comment deadline is March 15, 2013.
The document is available in Japanese only.

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