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

ASBJ releases Exposure Drafts of Implementation Guidance on determining a subsidiary and an affiliate

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the Exposure Draft of Guidance on determining a subsidiary and an affiliate (Exposure Draft of Guidance, No.28).

The comment deadline is February 25, 2007.

The document is available in Japanese only.