Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ releases Exposure Drafts of Proposed Amendments to Accounting Standard for Presentation of Comprehensive Income and related Accounting Standard and Guidance.
The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following Exposure Drafts:
- Amendments to ASBJ Statement No. 25 Accounting Standard for Presentation of Comprehensive Income (Exposure Draft of Statement, No.47)
- Amendments to ASBJ Statement No. 12 Accounting Standard for Accounting Standard for Quarterly Financial Reporting (Exposure Draft of Statement, No.48)
- Amendments to ASBJ Guidance No. 14 Guidance on Accounting Standard for Quarterly Financial Reporting (Exposure Draft of Guidance, No. 47)
The comment deadline is May 25th, 2012.
The document is available in Japanese only.