Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
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Inputs to Global Discussions
Discussion Papers and Research Papers
Discussion Papers and Research Papers
Short Papers
2021/9/3
ASBJ publishes Short Paper Series No.3 “Perspectives on the Equity Method of Accounting”
2015/11/12
ASBJ publishes its Short Paper Series No.2 “Recognition Criteria in the Conceptual Framework”
2014/5/23
ASBJ releases Short Paper “Is OCI Unnecessary?”
ASAF Meeting Papers
2023/9/26
The ASBJ submits the paper on Status of Implementation of OECD Pillar Two Model Rules in Japan at the September 2023 ASAF meeting
2018/3/15
The ASBJ submits papers on virtual currencies for discussions at the April 2018 ASAF meeting
2017/6/12
The ASBJ submits papers on Goodwill and Impairment for discussions at the July 2017 ASAF meeting
2016/9/7
The ASBJ submits the paper regarding the linkage between financial performance and measurement for the Conceptual Framework session during the September 2016 ASAF meeting
2015/3/5
The ASBJ submits two papers regarding measurements for the Conceptual Framework session during the March 2015 ASAF meeting
2015/2/26
ASBJ submits a paper “Insurance Contracts: Use of OCI for Presentation of Unearned Profits” for the March 2015 ASAF meeting
2014/12/5
Feedback to the Survey on Equity Method of Accounting
2014/12/4
Emission-related schemes and related accounting guidance in Japan
2013/12/27
Publication of the Paper regarding the Concept of “Profit or Loss”
Research Papers
2020/3/24
ASBJ Staff and HKICPA Staff Jointly Publish Research Paper, Goodwill: Improvements to Subsequent Accounting and an Update of the Quantitative Study
2017/6/12
ASBJ Publishes Research Paper No. 3, Analyst Views on Financial Information Regarding Goodwill
2016/10/3
ASBJ Publishes Research Paper No. 2, Quantitative Study on Goodwill and Impairment
2015/5/19
ASBJ Publishes the Research Paper No. 1, Research on Amortisation of Goodwill
Discussion Papers
State
Date
Title
Feedback Statement
Comment
Letters
Closed
2014/7/22
ASBJ, EFRAG and OIC release Discussion Paper “Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for Goodwill”
EFRAG, the Italian Standard Setter (OIC) and the ASBJ, have published a feedback statement that summarises the responses received on the Discussion Paper “Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for Goodwill”
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