Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ issues Guidance on Accounting for Other Compound Financial Instruments (Compound Financial Instruments Other than Those with an Option to Increase Paid-in Capital)
The Accounting Standards Board of Japan (ASBJ) has today issued ASBJ Guidance No.12, Guidance on Accounting for Other Compound Financial Instruments (Compound Financial Instruments Other than Those with an Option to Increase Paid-in Capital).
The document is available in Japanese.