ASBJ revises Accounting Standard, Implementation Guidance, and Practical Solution for Earnings Per Share

The Accounting Standards Board of Japan (ASBJ) has today issued the revised Accounting Standard – ASBJ Statement No. 2 (revised 2006) Accounting Standard for Earnings Per Share, its Implementation Guidance – ASBJ Guidance No. 4 (revised 2006) Guidance on Accounting Standard for Earnings Per Share, and the related Practical Solution – ASBJ PITF No. 9 (revised 2006) Practical Solution on Accounting for Earnings Per Share.

The document is available in Japanese.

The summary is available here in English.