Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ issues Revised Practical Solution on the Treatment of Hedge Accounting for Financial Instruments that Reference LIBOR
The Accounting Standards Board of Japan (ASBJ) has today issued the revised Practical Solution No. 40 (revised 2022), Treatment of Hedge Accounting for Financial Instruments that Reference LIBOR.
The document is available in Japanese only.