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

ASBJ releases the Exposure Draft of Accounting Standard for Interim 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 Interim Financial Reporting (Exposure Draft of Statement, No.83)
  • Exposure Draft of Implementation Guidance on Accounting Standard for Interim Financial Reporting (Exposure Draft of Implementation Guidance, No.85).

  • Proposed Partial Amendments to Accounting Standard for the Preparation of Semi-annual Consolidated Financial Statements (Exposure Draft of Statement, No.84)

  • Proposed Partial Amendments to Accounting Standard for Preparing Consolidated Statements of Cash Flows  (Part X) (Exposure Draft of Statement, No.85)

  • Proposed Partial Amendments to Accounting Standard for Tax Effect Accounting (Part X) (Exposure Draft of Statement, No.86)
  • Proposed Amendments to ASBJ Implementation Guidance No.6 Implementation Guidance on Accounting Standard for Impairment of Fixed Assets (Exposure Draft of Implementation Guidance, No.86).

The comment deadline is June 30, 2025.

The documents are available in Japanese only.