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

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.