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

ASBJ releases Accounting Standard for Fair Value Measurement, etc.

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

  • ASBJ Statement No. 30 Accounting Standard for Fair Value Measurement.
  • ASBJ Statement No. 9 (revised 2019) Accounting Standard for Measurement of Inventories.
  • ASBJ Statement No. 10 (revised 2019) Accounting Standard for Financial Instruments.
  • ASBJ Guidance No. 31 Implementation Guidance on Accounting Standard for Fair Value Measurement.
  • ASBJ Guidance No. 14 (revised 2019) Implementation Guidance on Accounting Standard for Quarterly Financial Reporting.
  • ASBJ Guidance No. 19 (revised 2019) Implementation Guidance on Disclosures about Fair Value of Financial Instruments.

The documents are available in Japanese only.