ASBJ issues the Practical Solution on Transactions that Grant Shares as Compensation for Directors, etc.

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

  • Practical Solution No. 41, Practical Solution on Transactions that Grant Shares as Compensation for Directors.
  • ASBJ Statement No. 5 (revised 2021), Accounting Standard for Presentation of Net Assets in the Balance Sheet.
  • ASBJ Guidance No. 8 (revised 2021), Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet.

The documents are available in Japanese only.

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