Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ releases the Practical Solution on the Treatment of Hedge Accounting for Financial Instruments that Reference LIBOR
The Accounting Standards Board of Japan (ASBJ) has today issued the PITF No.40 for Practical Solution on the Treatment of Hedge Accounting for Financial Instruments that Reference LIBOR.
The document is available in Japanese only.