Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ issues Accounting Standard for Semi-annual Financial Reporting, etc.
The Accounting Standards Board of Japan (ASBJ) has today issued the following accounting standard and implementation guidance:
- ASBJ Statement No. 33, Accounting Standard for Semi-annual Financial Reporting.
- ASBJ Guidance No. 32, Implementation Guidance on Accounting Standard for Semi-annual Financial Reporting.
The documents are available in Japanese only.