ASBJ releases the Exposure Draft of Proposed Amendments to Guidance on Accounting Standard for Treasury Shares and Appropriation of Legal Reserve, etc.

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

・Proposed Amendments to ASBJ Guidance No.2 Guidance on Accounting Standard for Treasury Shares and Appropriation of Legal Reserve (Exposure Draft of Guidance, No.80).

・Proposed Amendments to ASBJ Guidance No. 28 Guidance on Accounting Standard for Tax Effect Accounting (Exposure Draft of Guidance, No.81).

The comment deadline is December 6, 2023.

The documents are available in Japanese only.