ASBJ releases the Exposure Drafts of Accounting Standards for Fair Value Measurement, etc.

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

Exposure Draft of Accounting Standard for Fair Value Measurement (Exposure Draft of Statement, No. 63).

・Proposed Amendments to ASBJ Statement No. 9 Accounting Standard for Measurement of Inventories (Exposure Draft of  Statement, No.64).

・Proposed Amendments to ASBJ Statement No. 10 Accounting Standard for Financial Instruments (Exposure Draft of Statement, No.65).

Exposure Draft of Guidance on Accounting Standard for Fair Value Measurement (Exposure Draft of Guidance, No. 63).

・Proposed Amendments to ASBJ Guidance No. 14 Guidance on Accounting Standard for Quarterly Financial Reporting (Exposure Draft of Guidance, No. 64).

・Proposed Amendments to ASBJ Guidance No. 19 Guidance on Disclosures about Fair Value of Financial Instruments (Exposure Draft of Guidance, No. 65).

The comment deadline is April 5, 2019.

The documents are available in Japanese only.

 

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