ASBJ releases the Exposure Drafts of Practical Solution on Transactions Granting Employees and Others Stock Acquisition Rights, which Involve Considerations, with Vesting Conditions, etc.

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following Exposure Drafts:

  • Exposure Draft of Practical Solution on Transactions Granting Employees and Others Stock Acquisition Rights, which Involve Considerations, with Vesting Conditions (Exposure Draft of PITF No. 52).
  • Proposed Amendments to Guidance No.17 Guidance on Accounting for Compound Financial Instruments with an Option to Increase Paid-in Capital (Exposure Draft of Guidance No. 57).

The comment deadline is July 10, 2017.

The documents are available in Japanese only.

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