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

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

The Accounting Standards Board of Japan (ASBJ) has today issued a revised Accounting Standard –ASBJ Statement No. 12 (revised 2008) Accounting Standard for Quarterly Financial Reporting and its Implementation Guidance – ASBJ Guidance No. 14 (revised 2008) Guidance on Accounting Standard for Quarterly Financial Reporting.

The purpose of amendments is to revise disclosure requirements of segment information for quarterly financial reports, pursuing ASBJ Statement No.17 Accounting Standard for Disclosures about Segments of an Enterprise and Related information.

The document is available in Japanese only.