ASBJ revises Accounting Standard for Quarterly Financial Reporting

The Accounting Standards Board of Japan (ASBJ) has today issued a revised Accounting Standard – ASBJ Statement No. 12 (revised 2009) Accounting Standard for Quarterly Financial Reporting.

The purpose of amendments is to revise the requirements of notes in quarterly financial reports if significant doubt upon the entity’s ability to continue as a going concern is raised.

The document is available in Japanese only.