ASBJ issues Revised Accounting Standards for Business Combinations and its Implementation Guidance

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

• ASBJ Statement No.21（revised 2019）Accounting Standard for Business Combinations

• ASBJ Guidance No.10（revised 2019）Implementation Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures

The document is available in Japanese only.