ASBJ issues Revised Accounting Standard for Treasury Shares and Appropriation of Legal Reserve, etc

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

  • ASBJ Statement No. 1 (revised 2015) Accounting Standards for Treasury Shares and Appropriation of Legal Reserve.
  • ASBJ Guidance No. 2 (revised 2015) Guidance on Accounting Standards for Treasury Shares and Appropriation of Legal Reserve.
  • PITF No.30 (revised 2015) Practical Solution on Transactions of Delivering the Company’s Own Stock to Employees etc. through Trusts.

The documents are available in Japanese only.

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