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

ASBJ releases Exposure Draft of Accounting Standard for Fair Value Measurements and Disclosures and its Implementation Guidance

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the Exposure Draft of Accounting Standard for Fair Value Measurements and Disclosures (Exposure Draft of Statement, No.43) and the Exposure Draft of Implementation Guidance on Accounting Standard for Fair Value Measurements and Disclosures (Exposure Draft of Guidance, No.38).

The comment deadline is September 10, 2010.

The document is available in Japanese only.