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

ASBJ issues Revised Accounting Standard for Revenue Recognition, etc.

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

  • ASBJ Statement No. 29 (revised 2020) Accounting Standard for Revenue Recognition.
  • ASBJ Guidance No. 30 (revised 2020) Implementation Guidance on Accounting Standard for Revenue Recognition.
  • ASBJ Statement No. 12 (revised 2020) Accounting Standard for Quarterly Financial Reporting.
  • ASBJ Guidance No. 14 (revised 2020) Implementation Guidance on Accounting Standard for Quarterly Financial Reporting.
  • ASBJ Guidance No. 19 (revised 2020) Implementation Guidance on Disclosures about Fair Value of Financial Instruments.

The documents are available in Japanese only.