Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ releases Accounting Standard for Asset Retirement Obligations and its Implementation Guidance
The Accounting Standards Board of Japan (ASBJ) has today released the Accounting Standard for Asset Retirement Obligations (Statement No.18) and the Guidance on Accounting Standard for Asset Retirement Obligations (Guidance No.21).
The summary is available here in English.