Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ issues Revised Accounting Standards for Business Combinations and related standards and implementation guidance
The Accounting Standards Board of Japan (ASBJ) has today issued the following revised accounting standards and implementation guidance:
- Revised Accounting Standard for Business Combinations (ASBJ Statement No.21)
- Revised Accounting Standard for Consolidated Financial Statements (ASBJ Statement No.22)
- Revised Accounting Standard for Business Divestitures (ASBJ Statement No.7)
- Revised Accounting Standard for Presentation of Net Assets in the Balance Sheet (ASBJ Statement No.5)
- Revised Accounting Standard for Statement of Changes in Net Assets (ASBJ Statement No.6)
- Revised Accounting Standard for Presentation of Comprehensive Income (ASBJ Statement No.25)
- Revised Accounting Standard for Earnings Per Share (ASBJ Statement No.2)
- Revised Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures (ASBJ Guidance No.10)
- Revised Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet (ASBJ Guidance No.8)
- Revised Guidance on Accounting Standard for Statement of Changes in Net Assets (ASBJ Guidance No.9)
- Revised Guidance on Accounting Standard for Earnings Per Share (ASBJ Guidance No.4)
The document is available in Japanese only.