ASBJ issues Accounting Standard for Interim Financial Reporting, etc.

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

・ASBJ Statement No.37, Accounting Standard for Interim Financial Reporting.
・ASBJ Implementation Guidance No.34, Implementation Guidance on Accounting Standard for Interim Financial Reporting.
・ASBJ Statement No.38, Partial Amendments to Accounting Standard for the Preparation of Semi-annual Consolidated Financial Statements.
・ASBJ Statement No.39, Partial Amendments to Accounting Standard for Preparing Consolidated Statements of Cash Flows (Part 3).
・ASBJ Statement No.40, Partial Amendments to Accounting Standard for Tax Effect Accounting (Part 2).
・ASBJ Implementation Guidance No.6 (revised 2025), Implementation Guidance on Accounting Standard for Impairment of Fixed Assets.
・Supplementary Document on Interim Accounting Treatments specified in Practical Solutions and Transferred Guidance.

The documents are available in Japanese only.