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

ASBJ revises Practical Solution on Tentative Treatment of Tax Effect Accounting Under Consolidated Taxation System(Part 1)

The Accounting Standards Board of Japan (ASBJ) has today issued the revised PITF No.5 (revised 2011) Practical Solution on Tentative Treatment of Tax Effect Accounting Under Consolidated Taxation System (Part 1).

The purpose of this amendment is to clarify accounting treatments related to FY2010 Tax Reform.

The documents are available in Japanese only.