Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ issues Accounting Standards for Business Combinations and related matters
The Accounting Standards Board of Japan (ASBJ) has today issued the following Documents:
- Accounting Standard for Business Combinations (ASBJ Statement No.21)
- Accounting Standard for Consolidated Financial Statements (ASBJ Statement No.22)
- Partial amendments to Accounting Standard for Research and Development Costs (ASBJ Statement No.23)
- Revised Accounting Standard for Business Divestitures (ASBJ Statement No.7 (Revised 2008))
- Revised Accounting Standard for Equity Method of Accounting for Investments (ASBJ Statement No.16 (Revised 2008))
- Revised Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures (ASBJ Guidance No.10 (Revised 2008)).
These documents are available in Japanese only.