Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ issues Practical Solution on Transactions Granting Employees and Others Stock Acquisition Rights, which Involve Considerations, with Vesting Conditions, etc.
The Accounting Standards Board of Japan (ASBJ) has today issued the following Practical Solution and revised Implementation Guidance:
- PITF No.36 Practical Solution on Transactions Granting Employees and Others Stock Acquisition Rights, which Involve Considerations, with Vesting Conditions.
- ASBJ Guidance No.17 (revised 2018) Guidance on Accounting for Compound Financial Instruments with an Option to Increase Paid-in Capital.
The documents are available in Japanese only.