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

ASBJ issues Revised Accounting Standard for Quarterly Financial Reporting and its Implementation Guidance

The Accounting Standards Board of Japan (ASBJ) has today issued the following revised accounting standards and implementation guidance:

  • ASBJ Statement No.12 Accounting Standard for Quarterly Financial Reporting (Revised in 2014)
  • ASBJ Guidance No.14 Guidance on Accounting Standard for Quarterly Financial Reporting (Revised in 2014)

The documents are available in Japanese only.