Discussion Papers and Research Papers

Short Papers

  2021/9/3 ASBJ publishes Short Paper Series No.3 “Perspectives on the Equity Method of Accounting”
  2015/11/12 ASBJ publishes its Short Paper Series No.2 “Recognition Criteria in the Conceptual Framework”
  2014/5/23 ASBJ releases Short Paper “Is OCI Unnecessary?”

ASAF Meeting Papers

  2023/9/26 The ASBJ submits the paper on Status of Implementation of OECD Pillar Two Model Rules in Japan at the September 2023 ASAF meeting
  2018/3/15 The ASBJ submits papers on virtual currencies for discussions at the April 2018 ASAF meeting
  2017/6/12 The ASBJ submits papers on Goodwill and Impairment for discussions at the July 2017 ASAF meeting
  2016/9/7 The ASBJ submits the paper regarding the linkage between financial performance and measurement for the Conceptual Framework session during the September 2016 ASAF meeting
  2015/3/5 The ASBJ submits two papers regarding measurements for the Conceptual Framework session during the March 2015 ASAF meeting
  2015/2/26 ASBJ submits a paper “Insurance Contracts: Use of OCI for Presentation of Unearned Profits” for the March 2015 ASAF meeting
  2014/12/5 Feedback to the Survey on Equity Method of Accounting
  2014/12/4 Emission-related schemes and related accounting guidance in Japan
  2013/12/27 Publication of the Paper regarding the Concept of “Profit or Loss”

Research Papers

  2020/3/24 ASBJ Staff and HKICPA Staff Jointly Publish Research Paper, Goodwill: Improvements to Subsequent Accounting and an Update of the Quantitative Study
  2017/6/12 ASBJ Publishes Research Paper No. 3, Analyst Views on Financial Information Regarding Goodwill
  2016/10/3 ASBJ Publishes Research Paper No. 2, Quantitative Study on Goodwill and Impairment
  2015/5/19 ASBJ Publishes the Research Paper No. 1, Research on Amortisation of Goodwill

Discussion Papers

State Date Title Feedback Statement Comment
Letters 

Closed

2014/7/22

 ASBJ, EFRAG and OIC release Discussion Paper “Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for Goodwill” EFRAG, the Italian Standard Setter (OIC) and the ASBJ, have published a feedback statement that summarises the responses received on the Discussion Paper “Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for Goodwill”   

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