The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following Exposure Drafts:
- Exposure Draft of Accounting Standard for Semi-annual Financial Reporting (Exposure Draft of Statement, No.80)
- Exposure Draft of Implementation Guidance on Accounting Standard for Semi-annual Financial Reporting (Exposure Draft of Guidance, No.82).
The comment deadline is January 19, 2024.
The documents are available in Japanese only.