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

The ASBJ submits the paper on Development of Accounting Standards related to Crypto-assets in Japan at the October 2026 ASAF meeting

2 November 2026

The ASBJ submitted the following paper for the “Accounting for cryptocurrencies” session during the Accounting Standards Advisory Forum (ASAF) meeting held in October 2026:

Development of Accounting Standards related to Crypto-assets in Japan

The ASBJ shared the status of development of accounting standards related to crypto-assets in Japan.

The ASBJ hopes that the paper contributes to international discussions on the accounting issues related to cryptocurrencies.