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

ASBJ releases the Exposure Draft of Proposed Amendments to 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 Proposed Amendments to ASBJ Practical Solution No. 40, Treatment of Hedge Accounting for Financial Instruments that Reference LIBOR (Exposure Draft of Practical Solution, No. 62).

The comment deadline is February 24, 2022.

The document is available in Japanese only.