ASBJ releases the Exposure Drafts of Proposed Amendments to Accounting Standard for Revenue Recognition, etc.

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

  • Proposed Amendments to ASBJ Statement No. 29 Accounting Standard for Revenue Recognition (Exposure Draft of Statement, No.66 ).
  • Proposed Amendments to ASBJ Guidance No. 30 Guidance on Accounting Standard for Revenue Recognition (Exposure Draft of Guidance, No.66 ).
  • Proposed Amendments to ASBJ Statement No. 12 Accounting Standard for Quarterly Financial Reporting (Exposure Draft of Statement, No.67).
  • Proposed Amendments to ASBJ Guidance No. 14 Guidance on Accounting Standard for Quarterly Financial Reporting (Exposure Draft of Guidance, No.67 ).
  • Proposed Amendments to ASBJ Guidance No. 19 Guidance on Disclosures about Fair Value of Financial Instruments (Exposure Draft of Guidance, No.68 ).

The comment deadline is January 10, 2020.

The documents are available in Japanese only.

Page Top