ASBJ revises Accounting Standard, its Implementation Guidance and Practical Solution for Earnings Per Share

The Accounting Standards Board of Japan (ASBJ) has today issued revised Accounting Standards- ASBJ Statement No.2 (revised 2006) Accounting Standard for Earnings Per Share, ASBJ Guidance No.4 (revised 2006) Guidance on Accounting Standard for Earnings Per Share, and ASBJ PITF No.9 (revised 2006) Practical Solution on Accounting for Earnings Per Share.

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