ASBJ releases the Exposure Drafts of Proposed Partial Amendments to Accounting Standard for Tax Effect Accounting, etc.

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

  • Exposure Draft of Proposed Partial Amendments to Accounting Standard for Tax Effect Accounting (Exposure Draft of Statement, No. 60).
  • Exposure Draft of Guidance on Tax Effect Accounting (Exposure Draft of Guidance, No. 58).
  • Exposure Draft of Proposed Amendments to ASBJ Guidance No. 26 Guidance on Recoverability of Deferred Tax Assets (Exposure Draft of Guidance, No. 59).
  • Exposure Draft of Guidance on Tax Effect Accounting for Interim Financial Statements (Exposure Draft of Guidance, No. 60).

The comment deadline is August 7, 2017.

The documents are available in Japanese only.

Page Top