Information

• 2021/5/10

  Inputs

  Our Response to the IASB’s Request for Information – Post-Implementation Review: IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements and IFRS 12 Disclosure of Interests in Other EntitiesNew

• 2021/4/13

  Inputs

  Comments on the Tentative Agenda Decision Relating to Costs Necessary to Sell Inventories (IAS 2 Inventories)

• 2021/3/31

  Meetings

  Representatives of the Financial Accounting Standards Board and the Accounting Standards Board of Japan Hold Biannual Meeting（29th meeting）

• 2021/3/30

  J-GAAP

  ASBJ releases the Exposure Draft of Practical Solution on the Accounting and Disclosure Under the Group Tax Sharing System

• 2021/3/29

  Inputs

  Comments on the Exposure Draft Lease Liability in a Sale and Leaseback （Proposed amendment to IFRS 16）

• 2021/3/26

  J-GAAP

  ASBJ issues Revised Implementation Guidance on Accounting Standard for Revenue Recognition

• 2021/2/15

  Inputs

  Comments on the Tentative Agenda Decision Relating to Configuration or Customisation Costs in a Cloud Computing Arrangement (IAS 38)

• 2021/2/15

  Inputs

  Comments on the Tentative Agenda Decision Relating to Classification of Debt with Covenants as Current or Non-current (IAS 1)

• 2021/2/10

  J-GAAP

  Incorporating the Effects of the Novel Coronavirus Pandemic when Making Accounting Estimates under Japanese GAAP (Updated February 10, 2021)

• 2021/2/4

  Meetings

  Representatives of the Accounting Standards Board of Canada and the Accounting Standards Board of Japan Hold A Virtual Meeting

• 2021/1/28

  J-GAAP

  ASBJ issues the Practical Solution on Transactions that Grant Shares as Compensation for Directors, etc.

• 2021/1/18

  J-GAAP

  ASBJ releases the Exposure Draft of Proposed Amendments to Guidance on Accounting Standard for Fair Value Measurement

• 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