ASBJ releases Implementation Guidance on Accounting for Compound Financial Instruments with an Option to Increase Paid-in Capital｜Accounting Standards Board of Japan : Financial Accounting Standards Foundation

ASBJ releases Implementation Guidance on Accounting for Compound Financial Instruments with an Option to Increase Paid-in Capital

The Accounting Standards Board of Japan (ASBJ) has today released issued Implementation Guidance – ASBJ Guidance No. 17 Guidance on Accounting for Compound Financial Instruments with an Option to Increase Paid-in Capital.

The document is available in Japanese only.