ASBJ releases Exposure Drafts of Proposed Amendments to Accounting Standard, its Implementation Guidance and Practical Solution for Earnings Per Share

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the Exposure Drafts of Proposed Amendments to ASBJ Statement No.2 Accounting Standard for Earnings Per Share (Exposure Draft of Statement, No.40), ASBJ Guidance No.4 Guidance on Accounting Standard for Earnings Per Share (Exposure Draft of Guidance, No.36), and ASBJ PITF No.9 Practical Solution on Accounting for Earnings Per Share (Exposure Draft of PITF, No.32).

The comment deadline is May 31, 2010.

The document is available in Japanese only.