ASBJ issues Revised Accounting Standards for Business Combinations 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.21revised 2019Accounting Standard for Business Combinations
  • ASBJ Guidance No.10revised 2019Implementation Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures

The document is available in Japanese only.


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