Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
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.