ASBJ releases Accounting Standards for Fair Value Measurement, etc.

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

  • ASBJ Statement No. 30 Accounting Standard for Fair Value Measurement.
  • ASBJ Statement No. 9 (revised 2019) Accounting Standard for Measurement of Inventories.
  • ASBJ Statement No. 10 (revised 2019) Accounting Standard for Financial Instruments.
  • ASBJ Guidance No. 31 Implementation Guidance on Accounting Standard for Fair Value Measurement.
  • ASBJ Guidance No. 14 (revised 2019) Implementation Guidance on Accounting Standard for Quarterly Financial Reporting.
  • ASBJ Guidance No. 19 (revised 2019) Implementation Guidance on Disclosures about Fair Value of Financial Instruments.

The documents are available in Japanese only.

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