Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ releases Implementation Guidance on Accounting for Compound Financial Instruments with an Option to Increase Paid-in Capital
The Accounting Standards Board of Japan (ASBJ) has today released issued Implementation Guidance – ASBJ Guidance No. 17 Guidance on Accounting for Compound Financial Instruments with an Option to Increase Paid-in Capital.
The document is available in Japanese only.