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

ASBJ releases the Exposure Draft of Accounting Standard for Leases, etc.

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

・Exposure Draft of Accounting Standard for Leases (Exposure Draft of Statement, No.73)

・Exposure Draft of Implementation Guidance on Accounting Standard for Leases (Exposure Draft of Guidance, No.73).

・Proposed Partial Amendments to Accounting Standard for Impairment of Fixed Assets (Exposure Draft of Statement, No.74).

・Proposed Partial Amendments to Accounting Standard for Preparing Consolidated Statements of Cash Flows (Exposure Draft of Statement, No.75).

・Proposed Amendments to ASBJ Statement No.18 Accounting Standard for Asset Retirement Obligations (Exposure Draft of Statement, No.76).

・Proposed Amendments to ASBJ Statement No.20 Accounting Standard for Disclosures about Fair Value of Investment and Rental Property (Exposure Draft of Statement, No.77).

・Proposed Amendments to ASBJ Statement No.29 Accounting Standard for Revenue Recognition (Exposure Draft of Statement, No.78).

・Proposed Amendments to ASBJ Guidance No.6 Implementation Guidance on Accounting Standard for Impairment of Fixed Assets (Exposure Draft of Guidance, No.74).

・Proposed Amendments to ASBJ Guidance No.13 Implementation Guidance on Accounting Standard for Related Party Disclosures (Exposure Draft of Guidance, No.75).

・Proposed Amendments to ASBJ Guidance No.15 Implementation Guidance on Disclosures about Certain Special Purpose Entities (Exposure Draft of Guidance, No.76).

・Proposed Amendments to ASBJ Guidance No.19 Implementation Guidance on Disclosures about Fair Value of Financial Instruments (Exposure Draft of Guidance, No.77).

・Proposed Amendments to ASBJ Guidance No. 23 Implementation Guidance on Accounting Standard for Disclosures about Fair Value of Investment and Rental Property (Exposure Draft of Guidance, No.78).

・Proposed Amendments to ASBJ Guidance No.30 Implementation Guidance on Accounting Standard for Revenue Recognition (Exposure Draft of Guidance, No.79).

・Proposed Amendments to ASBJ PITF No.35 Practical Solution on Operators’ Accounting for the Concession-based Private Finance Initiative Projects (Exposure Draft of PITF, No. 65).

The comment deadline is August 4, 2023.

The document is available in Japanese only.