ASBJ issues Accounting Standard for Leases, etc.

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

・ASBJ Statement No. 34, Accounting Standard for Leases.
・ASBJ Guidance No. 33, Implementation Guidance on Accounting Standard for Leases.

The ASBJ has also issued eighteen other guidance, including Accounting Standards, Implementation Guidance, Practical Solutions, and Transferred Guidance, which were revised by the issuance of the Accounting Standard for Leases, etc.

The documents are available in Japanese only.