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

ASBJ releases the Exposure Drafts of Proposed Amendments to Practical Solution on Unification of Accounting Policies Applied to Foreign Subsidiaries, etc. for Consolidated Financial Statements and related Practical Solution

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

  • Proposed Amendments to PITF No.18 Practical Solution on Unification of Accounting Policies Applied to Foreign Subsidiaries, etc. for Consolidated Financial Statements (Exposure Draft of PITF, No. 49).
  • Proposed Amendments to PITF No.24 Practical Solution on Unification of Accounting Policies Applied to Associates Accounted for Using the Equity Method (Exposure Draft of PITF, No. 50).

The comment deadline is February 22, 2017.

The documents are available in Japanese only.