ASBJ issues Revised Guidance on Accounting Standards for Treasury Shares and Appropriation of Legal Reserve, etc.

The Accounting Standards Board of Japan (ASBJ) has today issued the following revised implementation guidances:

 ・ASBJ Guidance No. 2 (revised 2024) Guidance on Accounting Standards for Treasury Shares and Appropriation of Legal Reserve.

・ASBJ Guidance No. 28 (revised 2024) Guidance on Accounting Standard for Tax Effect Accounting.

The documents are available in Japanese only.