ASBJ releases Exposure Drafts of Accounting Standard for Presentation of Comprehensive Income and amendments to related Accounting Standards

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following Exposure Drafts of Accounting Standard for Presentation of Comprehensive Income and amendments to related Accounting Standards as part of an effort toward the convergence with International Financial Reporting Standards:

  • Accounting Standard for Presentation of Comprehensive Income (Exposure Draft of Statement No.35)
  • Proposed Amendment to ASBJ Statement No.22 Accounting Standard for Consolidated Financial Statements (Exposure Draft of Statement No.36)
  • Proposed Amendment to ASBJ Statement No. 12 Accounting Standard for Accounting Standard for Quarterly Financial Reporting (Exposure Draft of Statement No.37)
  • Proposed Amendment to ASBJ Statement No. 6 Accounting Standard for Statement of Changes in Net Assets (Exposure Draft of Statement No.38)
  • Proposed Amendment to ASBJ Guidance No. 14 Guidance on Accounting Standard for Quarterly Financial Reporting (Exposure Draft of Guidance No.33).
  • Proposed Amendment to ASBJ Guidance No. 9 Guidance on Accounting Standard for Statement of Changes in Net Assets (Exposure Draft of Guidance No.34).

The comment deadline is February 1, 2009.

The document is available in Japanese only.

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