Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan

ASBJ Issues Revised Accounting Standard for Financial Instruments, etc.

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

  • ASBJ Statement No. 10 (revised), Accounting Standard for Financial Instruments
  • ASBJ Transferred Guidance No. 9 (revised), Practical Guidelines on Accounting for Financial Instruments
  • ASBJ Statement No. 22 (revised), Accounting Standard for Consolidated Financial Statements

The documents are available only in the Japanese language.