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

2006

Title Date
ASBJ revises Implementation Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures 2006/12/22
ASBJ issues Tentative Solution of Accounting for Government Grants for Employees’ Pension Funds under the Welfare Pension Insurance Law 2006/10/27
ASBJ issues Accounting Standard for Related Party Disclosures and its Implementation Guidance 2006/10/17
ASBJ issues Practical Solution on Application of the Control Criteria and Influence Criteria to Investment Associations 2006/9/8
ASBJ issues Practical Solution on Investors’ Accounting for Limited-Liability Partnerships and Limited-Liability Companies 2006/9/8
ASBJ issues Tentative Solution on Accounting for Deferred Assets 2006/8/11
ASBJ revises Accounting Standards for Financial Instruments 2006/8/11
ASBJ revises Accounting Standard for Treasury Shares and Appropriation of Legal Reserve and its Implementation Guidance 2006/8/11
ASBJ revises Tentative Solution on Accounting for Emission Trades 2006/7/14
ASBJ issues Accounting Standards for Measurement of Inventories 2006/7/5
ASBJ revises Implementation Guidance on Accounting Standard for Share-based Payment 2006/5/31
ASBJ issues Practical Solution on Unification of Accounting Policies Applied to Foreign Subsidiaries for Consolidated Financial Statements 2006/5/17
ASBJ issues Guidance on Accounting for Other Compound Financial Instruments (Compound Financial Instruments Other than Those with an Option to Increase Paid-in Capital) 2006/3/30
ASBJ issues Practical Solution on Revenue Recognition of Software Transactions 2006/3/30
ASBJ revises Accounting Standard, Implementation Guidance, and Practical Solution for Earnings Per Share 2006/1/31