Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ releases the Exposure Drafts of Proposed Amendments to Accounting Standard for Treasury Shares and Appropriation of Legal Reserve, etc
The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following Exposure Drafts:
Proposed Amendments to ASBJ Statement No.1 Accounting Standard for Treasury Shares and Appropriation of Legal Reserve (Exposure Draft of Statement, No.57).
Proposed Amendments to ASBJ Guidance No.2 Guidance on Accounting Standard for Treasury Shares and Appropriation of Legal Reserve (Exposure Draft of Guidance, No.53).
Proposed Amendments to PITF No.30 Practical Solution on Transactions of Delivering the Company’s Own Stock to Employees etc (Exposure Draft of PITF, No.45).
The comment deadline is February 24, 2015.
The document is available in Japanese only.