ASBJ revises Implementation Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures

The Accounting Standards Board of Japan (ASBJ) has today issued a revised Implementation Guidance -ASBJ Guidance No. 10 (revised 2006) Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures .

The document is available in Japanese only.