ASBJ issues Accounting Standard for Quarterly Financial Reporting and its Implementation Guidance

The Accounting Standards Board of Japan (ASBJ) has today issued an Accounting Standard – ASBJ Statement No. 12 Accounting Standard for Quarterly Financial Reporting and its Implementation Guidance – ASBJ Guidance No. 14 Guidance on Accounting Standard for Quarterly Financial Reporting.

The document is available in Japanese only.

The summary is available here in English.