ASBJ releases Exposure Drafts of Proposed Amendments to Accounting Standard for Quarterly Financial Reporting and related Standard and Implementation Guidance

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following Exposure Drafts:

Amendments to ASBJ Statement No.12 Accounting Standard for Quarterly Financial Reporting (Exposure Draft of Statement, No.45)

Amendments to ASBJ Statement No.20 Accounting Standard for Disclosures about Fair Value of Investment and Rental Property (Exposure Draft of Statement, No.46)

Amendments to ASBJ Guidance No.4 Guidance on Accounting Standard for Earnings Per Share (Exposure Draft of Guidance, No.41)

Amendments to ASBJ Guidance No.14 Guidance on Accounting Standard for Quarterly Financial Reporting (Exposure Draft of Guidance, No.42)

Amendments to ASBJ Guidance No.15 Guidance on Disclosures about Certain Special Purpose Entities (Exposure Draft of Guidance No.43)

Amendments to ASBJ Guidance No.16 Guidance on Accounting Standard for Lease Transactions (Exposure Draft of Guidance, No.44)

Amendments to ASBJ Guidance No.19 Guidance on Disclosures about Fair Value of Financial Instruments (Exposure Draft of Guidance, No.45)

Amendments to ASBJ Guidance No.21 Guidance on Accounting Standard for Asset Retirement Obligations (Exposure Draft of Guidance, No.46)

The comment deadline is January 25, 2011.

The document is available in Japanese only.