Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan

ASBJ releases the Exposure Draft of Practical Solution on the Treatment of Hedge Accounting for Financial Instruments that Reference LIBOR

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the Exposure Draft of Practical Solution on the Treatment of Hedge Accounting for Financial Instruments that Reference LIBOR (Exposure Draft of PITF, No. 59).

The comment deadline is August 3, 2020.

The document is available in Japanese only.