ASBJ issues Revised Accounting Standard for Quarterly Financial Reporting and related Standard and Implementation Guidance

The Accounting Standards Board of Japan (ASBJ) has today issued the following revised accounting standards and implementation guidance:

ASBJ Statement No.12 Accounting Standard for Quarterly Financial Reporting (Revised in 2011)

ASBJ Statement No.20 Accounting Standard for Disclosures about Fair Value of Investment and Rental Property (Revised in 2011)

ASBJ Guidance No.4 Guidance on Accounting Standard for Earnings Per Share (Revised in 2011)

ASBJ Guidance No.14 Guidance on Accounting Standard for Quarterly Financial Reporting (Revised in 2011)

ASBJ Guidance No.15 Guidance on Disclosures about Certain Special Purpose Entities (Revised in 2011)

ASBJ Guidance No.16 Guidance on Accounting Standard for Lease Transactions (Revised in 2011)

ASBJ Guidance No.19 Guidance on Disclosures about Fair Value of Financial Instruments (Revised in 2011)

ASBJ Guidance No.21 Guidance on Accounting Standard for Asset Retirement Obligations (Revised in 2011)

The documents are available in Japanese only.