ASBJ releases Exposure Drafts of Accounting Standards for Business Combinations and related matters

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

• Amendments to ASBJ Statement No. 21 Accounting Standard for Business Combinations (Exposure Draft of Statement, No.49)
• Amendments to ASBJ Statement No. 22 Accounting Standard for Consolidated Financial Statements (Exposure Draft of Statement, No.50)
• Amendments to ASBJ Statement No. 7 Accounting Standard for Business Divestitures (Exposure Draft of Statement, No.51)
• Amendments to ASBJ Statement No. 5 Accounting Standard for Presentation of Net Assets in the Balance Sheet (Exposure Draft of Statement, No.52)
• Amendments to ASBJ Statement No. 6 Accounting Standard for Statement of Changes in Net Assets (Exposure Draft of Statement, No.53)
• Amendments to ASBJ Statement No. 25 Accounting Standard for Presentation of Comprehensive Income (Exposure Draft of Statement, No.54)
• Amendments to ASBJ Statement No. 2 Accounting Standard for Earnings Per Share (Exposure Draft of Statement, No.55)
• Amendments to ASBJ Guidance No. 10 Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures (Exposure Draft of Guidance, No.48)
• Amendments to ASBJ Guidance No. 8 Guidance on Accounting Standard for Presentation of Net Assets in the Balance Sheet (Exposure Draft of Guidance, No.49)
• Amendments to ASBJ Guidance No. 9 Guidance on Accounting Standard for Statement of Changes in Net Assets (Exposure Draft of Guidance, No.50)

The comment deadline is March 15, 2013.

The document is available in Japanese only.