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

Dissolved Technical Committees

Name of Technical Committee Date of Dissolution
SPEs and Consolidation 2023/3/31
Post-Retirement Benefits 2023/3/31
Financial Statement Presentation 2014/7/24
Provisions 2014/7/24
Intangible Assets 2014/7/24
Emissions Trade 2014/7/24
International Issues Standing Committee 2014/7/24
Conceptual Framework 2014/7/24
Earnings per share(EPS) 2012/5/24
Retrospective Application 2012/5/24
Quarterly Reporting 2012/5/24
Asset Retirement Obligations 2010/3/25
Segment Reporting 2010/3/25
Investment Property 2010/3/25
Inventories 2010/3/25
Construction Contracts 2009/7/16 
Fixed Asset Accounting 2009/7/16 
Modernization of Corporate Law 2009/7/16 
Related Party Disclosures 2009/7/16 
Stock Option 2009/7/16 
Software Revenue Recognition 2007/8/9 
Impairment 2006/8/8 
Spin-offs 2006/8/8 
Presentation of Certain Items in the Balance Sheet 2006/8/8
Treasury Stock and Capital Transactions 2005/3/11
Earnings Per Share(2002-2004) 2004/3/19