ASBJ releases Exposure Draft of Proposed Amendments to Accounting Standard for Quarterly Financial Reporting and its Implementation Guidance

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the Exposure Draft of Proposed Amendments to Accounting Standard for Quarterly Financial Reporting (Exposure Draft of Statement, No.32) and the Exposure Draft of Amendments to Guidance on Accounting Standard for Quarterly Financial Reporting (Exposure Draft of Guidance, No.31).

ASBJ is deliberating to amend the requirements of segment information in quarterly financial reports in accordance with the release of Accounting Standard for Disclosures about Segments of an Enterprise and Related information (Statement No.17).

The comment deadline is September.19, 2008.

The document is available in Japanese only.