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

ASBJ releases the Exposure Draft of Practical Solution on the Accounting for and Disclosure of the issuance and holding of Electronically Recorded Transferable Rights That Must Be Indicated on Securities, etc.

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

・Proposed Amendments to ASBJ Statement No. 27 Accounting Standard for Current Income Taxes (Exposure Draft of Statement, No.71).

・Proposed Amendments to ASBJ Statement No. 25 Accounting Standard for Presentation of Comprehensive Income (Exposure Draft of Statement, No.72).

・Proposed Amendments to ASBJ Guidance No. 28 Guidance on Accounting Standard for Tax Effect Accounting (Exposure Draft of Guidance, No.72).

The comment deadline is June 8, 2022.

The documents are available in Japanese only.