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

ASBJ releases Accounting Standard for Presentation of Comprehensive Income and amendment to a related Accounting Standard

The Accounting Standards Board of Japan (ASBJ) has today released the Standard for Presentation of Comprehensive Income and amendment to a related Accounting Standard as part of an effort toward the convergence with International Financial Reporting Standards:

  • Accounting Standard for Presentation of Comprehensive Income (ASBJ Statement No.25)
  • Revised Accounting Standard for Consolidated Financial Statements ( ASBJ Statement No.22 (Revised 2010))

The summary is available here in English.