ASBJ releases the Exposure Drafts of Practical Solution on Transactions that Grant Shares as Compensation for Directors and related amendments

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

  • Exposure Draft of Practical Solution on Transactions that Grant Shares as Compensation for Directors (Exposure Draft of Practical Solution, No. 60).
  • Proposed Amendments to ASBJ Statement No. 5, Accounting Standard for Presentation of Net Assets in the Balance Sheet (Exposure Draft of Statement, No.70).
  • Proposed Amendments to ASBJ Guidance No. 8, Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet (Exposure Draft of Guidance, No.69).

The comment deadline is November 11, 2020.

The documents are available in Japanese only.

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