ASBJ issues two Practical Solutions on Accounting for Subscription Rights to Shares and for Bonds with Subscription Rights to Shares

The Accounting Standards Board of Japan (ASBJ) has today issued two practical solutions – PITF No. 16 Practical Solution on Accounting for Subscription Rights to Shares and for Bonds with Subscription Rights to Shares under Corporate Law and ASBJ PITF No. 1 (revised 2005) Practical Solution on Accounting for Subscription Rights to Shares and for Bonds with Subscription Rights to Shares under Commercial Code.

The document is available in Japanese.