Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan

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 2007) Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures.

The document is available in Japanese only.