The Accounting Standards Board of Japan (ASBJ) has today released for public comment the Exposure Draft of Accounting Standard for Disclosures about Segments of an Enterprise and Related information (Exposure Draft of Statement, No.21) and the Exposure Draft of Guidance on Accounting Standard for Disclosures about Segments of an Enterprise and Related information (Exposure Draft of Guidance, No.26).
The comment deadline is October.19, 2007.
The document is available in Japanese only.