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

ASBJ releases Exposure Drafts of Accounting Standards for Business Combinations and related matters

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following Exposure Drafts:

  • Accounting Standard for Business Combinations (Exposure Draft of Statement, No.26)
  • Accounting Standard for Consolidated Financial Statements (Exposure Draft of Statement, No.27)
  • Amendments to a part of Accounting Standard for Research and Development Costs (Exposure Draft of Statement, No.28)
  • Amendments to ASBJ Statement No. 7 Accounting Standard for Business Divestitures (Exposure Draft of Statement, No.29)
  • Amendments to ASBJ Statement No. 16 Accounting Standard for Equity Method of Accounting for Investments (Exposure Draft of Statement, No.30)
  • Amendments to ASBJ Guidance No. 10 Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures (Exposure Draft of Guidance, No.29).

The comment deadline is August 20, 2008.

The document is available in Japanese only.