Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ revises some Accounting Standards, pursuing Accounting Standards for Business Combinations and related matters
The Accounting Standards Board of Japan (ASBJ) has today issued the following revised documents mainly due to issuance of Accounting Standards for Business Combinations and related matters in December 2008:
- Revised Accounting Standard for Presentation of Net Assets in the Balance Sheet (ASBJ Statement No.5 (Revised 2009))
- Revised Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet (ASBJ Guidance No.8 (Revised 2009))
- Revised Accounting Standard for Quarterly Financial Reporting (ASBJ Statement No.12 (Revised 2009))
- Revised Guidance on Accounting Standard for Quarterly Financial Reporting (ASBJ Guidance No.14 (Revised 2009))
- Revised Accounting Standard for Disclosures about Segments of an Enterprise and Related information (ASBJ Statement No.17 (Revised 2009))
- Revised Guidance on Accounting Standard for Impairment of Fixed Assets (ASBJ Guidance No.6 (Revised 2009))
- Revised Guidance on determining a subsidiary and an affiliate (ASBJ Guidance No.22 (Revised 2009))
- Revised Practical Solution on Application of the Control Criteria and Influence Criteria to Investment Associations (PITF No.20 (Revised 2009))
- Revised Practical Solution on Investors’ Accounting for Limited-Liability Partnerships and Limited-Liability Companies (PITF No.21 (Revised 2009))
These documents are available in Japanese only.