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

ASBJ releases Exposure Draft of Guidance on Accounting for Other Compound Financial Instruments (Compound Financial Instruments Other than Those with an Option to Increase Paid-in Capital)

The Accounting Standards Board of Japan has today released for public comment Exposure Draft of Guidance, No.15, Guidance on Accounting for Other Compound Financial Instruments (Compound Financial Instruments Other than Those with an Option to Increase Paid-in Capital).

The document is available in Japanese.