ASBJ revises Implementation Guidance on Shareholder Accounting for Dividends Arising from Disposal of Other Capital Surplus

The Accounting Standards Board of Japan (ASBJ) has today issued a revised Implementation Guidance – ASBJ Guidance No. 3 (revised 2005) Guidance on Shareholder Accounting for Dividends Arising from Disposal of Other Capital Surplus.

The document is available in Japanese.