| Title |
Date |
| ASBJ releases Discussion Paper on the Accounting for the issuance and holding of ICO tokens that fall under the category of Crypto-assets under the Payment Services Act or the category of Electronically Recorded Transferable Rights under the Financial Instruments and Exchange Act. |
2022/3/15 |
| ASBJ releases Issue Paper on improvements of Accounting Standard for Financial Instruments (Classification and Measurement of Financial Liabilities) |
2011/2/25 |
| ASBJ releases Discussion Paper on Revenue from Contracts with Customers |
2011/1/20 |
| ASBJ releases Discussion Paper on Accounting for Leases |
2010/12/27 |
ASBJ releases Issue Paper on improvements of Accounting Standard for Financial Instruments
(Classification and Measurement of Financial Assets) |
2010/8/16 |
| ASBJ releases Discussion Paper on Intangible Assets |
2009/12/18 |
| ASBJ releases Discussion Paper on Revenue Recognition |
2009/9/8 |
| ASBJ releases Discussion Paper on Provisions |
2009/9/8 |
| ASBJ releases Discussion Paper on Fair Value Measurement and its Disclosure |
2009/8/7 |
| ASBJ releases Discussion Paper on Accounting for Business Combinations |
2009/7/10 |
| ASBJ releases Discussion Paper on Financial Statement Presentation |
2009/7/10 |
| ASBJ releases Discussion paper on possible improvements of the accounting for financial instruments |
2009/5/29 |
| ASBJ releases Discussion Paper on Treatment of Special Purpose Entities and related matters in consolidated financial statements |
2009/2/6 |
| ASBJ releases Discussion Paper on Accounting for Retirement Benefits |
2009/1/22 |
| ASBJ releases Discussion Paper on Reclassification of Debt Securities |
2009/10/28 |
| ASBJ releases Issue Paper on Accounting Changes and Error Corrections |
2008/6/20 |
| ASBJ releases Issue Paper on Accounting for Business Combinations |
2007/12/27 |
| ASBJ releases Issue Paper on Accounting for Research and Development Costs |
2007/12/27 |
| The Discussion Paper “Conceptual Framework of Financial Accounting” |
2007/6/20 |
| ASBJ releases Issue Paper on Accounting for Asset Retirement Obligations |
2007/5/30 |
| ASBJ releases Issue Paper on Accounting Standards for Quarterly Reporting |
2005/12/27 |
| The Series of Discussion Papers “Conceptual Framework of Financial Accounting” |
2005/5/9 |
