ASBJ issues Accounting Standard for Statement of Changes in Net Assets and its Implementation Guidance

The Accounting Standards Board of Japan (ASBJ) has today issued an Accounting Standard – ASBJ Statement No. 6 Accounting Standard for Statement of Changes in Net Assets and its Implementation Guidance – ASBJ Guidance No. 9 Guidance on Accounting Standard for Statement of Changes in Net Assets.

The document is available in Japanese.

The summary is available here in English.