ASBJ releases the Exposure Draft of the Practical Solution on the Tentative Treatment of Accounting for and Disclosures of Certain Electronic Means of Payments under the Payment Service Act, etc.

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

・Exposure Draft of the Practical Solution on the Tentative Treatment of Accounting for and Disclosures of Certain Electronic Means of Payments under the Payment Service Act (Exposure Draft of Practical Solution No.66).

・Proposed Partial Amendments to the Accounting Standard for Preparing Consolidated Statements of Cash Flows (Part X) (Exposure Draft of Statement No.79).

The comment deadline is August 4, 2023.

The document is available in Japanese only.

About the ED of the Practical Solution on the Tentative Treatment of Accounting for and Disclosures of Certain Electronic Means of Payments