ASBJ Issues Accounting Standard for Subsequent Events, etc. 

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

• ASBJ Statement No.41, Accounting Standard for Subsequent Events
• ASBJ Implementation Guidance No.35, Implementation Guidance on Accounting Standard for Subsequent Events
• ASBJ Statement No.42, Partial Amendments to the Accounting Standard for the Preparation of Semi-annual Consolidated Financial Statements (Part 2)
• ASBJ Statement No.37 (revised), Accounting Standard for Interim Financial Reporting
• ASBJ Implementation Guidance No.34 (revised), Implementation Guidance on  Accounting Standard for Interim Financial Reporting
• Supplementary Document on the Examples of Non-adjusting Subsequent Events Items and Examples of Disclosures

 The documents are available only in the Japanese language.