Discussion Papers and Issue Papers

Title Date
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

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