ASBJ issues Accounting Standard for Retirement Benefits and its Implementation Guidance

The Accounting Standards Board of Japan (ASBJ) has today issued an Accounting Standard – ASBJ Statement No. 26 Accounting Standard for Retirement Benefits and its Implementation Guidance – ASBJ Guidance No. 25 Guidance on Accounting Standard for Retirement Benefits.

The document is available in Japanese.

The summary is available here in English.