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

ASBJ issues Revised Accounting Standard for Current Income Taxes, etc.

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

  • ASBJ Statement No. 27(revised 2022), Accounting Standard for Current Income Taxes.
  • ASBJ Statement No. 25(revised 2022), Accounting Standard for Presentation of Comprehensive Income.
  • ASBJ Guidance No. 28(revised 2022), Guidance on Accounting Standard for Tax Effect Accounting.

The documents are available in Japanese only.