Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ releases Exposure Draft of Implementation Guidance on Accounting for Compound Financial Instruments with an Option to Increase Paid-in Capital
The Accounting Standards Board of Japan (ASBJ) has today released for public comment Exposure Draft of Implementation Guidance, No.19, Guidance on Accounting for Compound Financial Instruments with an Option to Increase Paid-in Capital.
The comment deadline is October 23, 2006.
The document is available in Japanese only.