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 Implementation Guidance No.36, Implementation Guidance on Accounting for Expected Credit Losses on Financial Assets
• ASBJ Implementation Guidance No.19 (revised), Implementation Guidance on Disclosures about Fair Value of Financial Instruments
• ASBJ Transferred Guidance No.9 (revised), Practical Guidelines on the Accounting for Financial Instruments
• ASBJ Transferred Guidance No.12 (revised), Q&A on the Accounting for Financial Instruments
• ASBJ Statement No.11 (revised), Accounting Standard for Related Party Disclosures
• ASBJ Statement No.29 (revised), Accounting Standard for Revenue Recognitio
• ASBJ Statement No.34 (revised), Accounting Standard for Leases
• ASBJ Statement No.37 (revised), Accounting Standard for Interim Financial Reporting
• ASBJ Implementation Guidance No.13 (revised), Implementation Guidance on Accounting Standard for Related Party Disclosures
• ASBJ Implementation Guidance No.30 (revised), Implementation Guidance on Accounting Standard for Revenue Recognition
• ASBJ Implementation Guidance No.33 (revised), Implementation Guidance on Accounting Standard for Leases
• ASBJ Implementation Guidance No.34 (revised), Implementation Guidance on Accounting Standard for Interim Financial Reporting
• ASBJ Practical Solution No.30 (revised), Practical Solution on Transactions of Delivering the Company’s Own Stock to Employees etc. through Trusts
• ASBJ Transferred Guidance No.7 (revised), Practical Guidelines on the Preparation of the Equity Method of Accounting
• Supplementary Document on Accounting for Expected Credit Losses on Financial Assets

The documents are available only in the Japanese language.