Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ issues Accounting Standard for Quarterly Financial Reporting and its Implementation Guidance
The Accounting Standards Board of Japan (ASBJ) has today issued an Accounting Standard – ASBJ Statement No. 12 Accounting Standard for Quarterly Financial Reporting and its Implementation Guidance – ASBJ Guidance No. 14 Guidance on Accounting Standard for Quarterly Financial Reporting.
The document is available in Japanese only.
The summary is available here in English.