Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ revises Implementation Guidance on Disclosures about Certain Special Purpose Entities
The Accounting Standards Board of Japan (ASBJ) has today issued a revised Implementation Guidance on Disclosures about Certain Special Purpose Entities (ASBJ Guidance No.15 (revised 2008)).
The document is available in Japanese only.