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

ASBJ releases the Exposure Draft of Accounting Standard for Semi-annual Financial Reporting, etc.

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.