Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ issues Practical Solution on the Tentative Solution Regarding the Discount Rate Used to Measure Post-employment Benefit Obligations When the Bond Yield is Negative
The Accounting Standards Board of Japan (ASBJ) has today issued PITF No.34 Practical Solution on the Tentative Solution Regarding the Discount Rate Used to Measure Post-employment Benefit Obligations When the Bond Yield is Negative.
The document is available in Japanese only.