Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ issues Accounting Standard for Presentation of Net Assets in the Balance Sheet and its Implementation Guidance
The Accounting Standards Board of Japan (ASBJ) has today issued an Accounting Standard – ASBJ Statement No. 5 Accounting Standard for Presentation of Net Assets in the Balance Sheet and its Implementation Guidance – ASBJ Guidance No. 8 Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet.
The document is available in Japanese.
The summary is available here in English.