ASBJ issues Guidance on Accounting for Other Compound Financial Instruments (Compound Financial Instruments Other than Those with an Option to Increase Paid-in Capital)｜Accounting Standards Board of Japan : Financial Accounting Standards Foundation

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.