ASBJ releases the Exposure Drafts of Proposed Amendments to Accounting Standards for Business Combinations and its Implementation Guidance

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.62).

・Amendments to ASBJ Guidance No. 10 Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures(Exposure Draft of Guidance, No. 62).

The comment deadline is October 22, 2018.

The document is available in Japanese only.