Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan

ASBJ issues Revised Practical Solution on Unification of Accounting Policies Applied to Foreign Subsidiaries, etc. for Consolidated Financial Statements and related Practical Solution

The Accounting Standards Board of Japan (ASBJ) has today issued the following Revised Practical Solutions:

  • PITF No.18 (revised 2017) Practical Solution on Unification of Accounting Policies Applied to Foreign Subsidiaries, etc. for Consolidated Financial Statements.
  • PITF No.24 (revised2017) Practical Solution on Unification of Accounting Policies Applied to Associates Accounted for Using the Equity Method.

The documents are available in Japanese only.