ASBJ issues Partial Amendments to Accounting Standard for Tax Effect Accounting, etc.

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

• ASBJ Statement No. 28 Partial Amendments to Accounting Standard for Tax Effect Accounting.
• ASBJ Guidance No. 28 Implementation Guidance on Tax Effect Accounting.
• ASBJ Guidance No. 26（revised 2018）Implementation Guidance on Recoverability of Deferred Tax Assets.
• ASBJ Guidance No. 29 Implementation Guidance on Tax Effect Accounting for Interim Financial Statements.

The documents are available in Japanese only.