Information

• 2020/12/28

  Inputs

  Comments on the IASB’s Discussion Paper “Business Combinations – Disclosures, Goodwill and Impairment”

• 2020/12/25

  J-GAAP

  ASBJ releases the Exposure Draft of Proposed Amendments to Guidance on Accounting Standard for Revenue Recognition

• 2020/11/30

  Inputs

  Comments on the IFRS Foundation Consultation Paper on Sustainability Reporting

• 2020/11/20

  Inputs

  Comments on the Tentative Agenda Decision Relating to IFRS 10 Consolidated Financial Statements and IFRS 16 Leases — Sale and Leaseback of an Asset in a Single-Asset Entity

• 2020/10/28

  Meetings

  Representatives of the Financial Accounting Standards Board and the Accounting Standards Board of Japan Hold Biannual Meeting（28th meeting）

• 2020/9/29

  J-GAAP

  ASBJ releases the Practical Solution on the Treatment of Hedge Accounting for Financial Instruments that Reference LIBOR

• 2020/9/28

  Info

  Appointment of a New Board Member of the Accounting Standards Board of Japan

• 2020/9/25

  Inputs

  Comments on IASB’s Exposure Draft General Presentation and Disclosures

• 2020/9/17

  Meetings

  China-Japan-Korea Accounting Standards Setters’ Meeting 2020

• 2020/9/11

  J-GAAP

  ASBJ releases the Exposure Drafts of Practical Solution on Transactions that Grant Shares as Compensation for Directors and related amendments

• 2020/7/1

  J-GAAP

  Incorporating the Effects of the Novel Coronavirus Pandemic when Making Accounting Estimates under Japanese GAAP (Updated June 26, 2020)

• 2020/6/3

  J-GAAP

  ASBJ releases the Exposure Draft of Practical Solution on the Treatment of Hedge Accounting for Financial Instruments that Reference LIBOR

• 2020/6/2

  Meetings

  Representatives of the Financial Accounting Standards Board and the Accounting Standards Board of Japan Hold Biannual Meeting（27th meeting）

• 2020/5/18

  Inputs

  Comments on IASB’s Exposure Draft Interest Rate Benchmark Reform – Phase 2 (Proposed amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4, and IFRS 16)

• 2020/5/13

  Inputs

  Comments on the Tentative Agenda Decision Relating to IFRS16 Sale and Leaseback with Variable Payments

• 2020/5/11

  J-GAAP

  Incorporating the Effects of the Novel Coronavirus Pandemic when Making Accounting Estimates under Japanese GAAP (Addendum)

• 2020/5/8

  Inputs

  Comments on IASB’s Exposure Draft Covid-19 Related Rent Consessions (Proposed amendment to IFRS16)

• 2020/4/16

  J-GAAP

  Corporate Year-End Closing of Accounts, Auditing and Shareholders meeting in Response to the Increasing Impact of COVID-19 (Novel Coronavirus)（Link to FSA website）

• 2020/4/13

  J-GAAP

  Incorporating the Effects of the Novel Coronavirus Pandemic when Making Accounting Estimates under Japanese GAAP

• 2020/3/31

  J-GAAP

  ASBJ issues the Practical Solution on the Treatment of Tax Effect Accounting for the Transition from the Consolidated Taxation System to the Group Tax Sharing System