ASBJ issues the-Practical Guidelines Transferred from the JICPA（Transferred Guidance）

The Accounting Standards Board of Japan (ASBJ) has today issued the following Transferred Guidances:

• Application of Transferred Guidance
• The Accounting and Presentation of Loan Participations（Transferred Guidance, No.1）
• Practical Guidelines on the Accounting for Foreign Currency Transactions（Transferred Guidance, No.2）
• Practical Guidelines on the Accounting for Lease Transactions in Consolidated Financial Statements（Transferred Guidance, No.3）
• Practical Guidelines on the Procedures to Consolidate Equity Accounts in Consolidated Financial Statements（Transferred Guidance, No.4）
• Practical Guidelines on the Procedures to Consolidate Equity Accounts for Indirect Shareholdings in Consolidated Financial Statements（Transferred Guidance, No.5）
• Practical Guidelines on the Preparation of Cash Flow Statements in Consolidated Financial Statements（Transferred Guidance, No.6）
• Practical Guidelines on the Preparation of the Equity Method of Accounting（Transferred Guidance, No.7）
• Practical Guidelines on the Accounting for Research and Development Costs and Software（Transferred Guidance, No.8）
• Practical Guidelines on the Accounting for Financial Instruments（Transferred Guidance, No.9）
• Practical Guidelines on the Accounting by Transferors for the Securitization of Real Estate Using Special-Purpose Companies（Transferred Guidance, No.10）
• Q&A on the Accounting for Research and Development Costs and Software（Transferred Guidance, No.11）
• Q&A on the Accounting for Financial Instruments（Transferred Guidance, No.12）
• Q&A on the Accounting by Transferors for the Securitization of Real Estate Using Special-Purpose Companies（Transferred Guidance, No.13）
• Q&A on the Accounting for Land Revaluation Differences（Transferred Guidance, No.14）

The documents are available in Japanese only.