ASBJ releases Exposure Draft of Accounting Standard for Accounting Changes and Error Corrections and its Implementation Guidance

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the Exposure Draft of Accounting Standard for Accounting Changes and Error Corrections (Exposure Draft of Statement, No.33) and the Exposure Draft of Implementation Guidance on Accounting Standard for Accounting Changes and Error Corrections (Exposure Draft of Guidance, No.32).

The comment deadline is June 1, 2009.

The document is available in Japanese only.