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

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.

The Accounting Standards Board of Japan (ASBJ) has today released for public comment a 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.

The comment deadline is June 8, 2022.

The document is available in Japanese only.