ASBJ revises Accounting Standard for Financial Instruments and issues its Implementation Guidance on Disclosures about Fair Value of Financial Instruments

The Accounting Standards Board of Japan (ASBJ) has today issued a revised Accounting Standard – ASBJ Statement No. 10 (revised 2008) Accounting Standard for Financial Instruments and its Implementation Guidance – ASBJ Guidance No.19 Guidance on Disclosures about Fair Value of Financial Instruments.

These documents are available in Japanese only.