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

ASBJ issues revised some PITFs, pursuing the Accounting Standard for Accounting Changes and Error Corrections and its Implementation Guidance

The Accounting Standards Board of Japan (ASBJ) has today issued the following revised PITFs due to issuance of the Accounting Standard for Accounting Changes and Error Corrections (ASBJ Statement No.24) and the Guidance on the Accounting Standard for Accounting Changes and Error Corrections (ASBJ Guidance No.24) in December 2009.These revisions, being technical amendments, did not go through a process of exposure draft.

  • PITF No. 18 Practical Solution on Unification of Accounting Policies Applied to Foreign Subsidiaries for Consolidated Financial Statements
  • PITF No. 19 Tentative Solution on Accounting for Deferred Assets.

These documents are available Japanese only.