Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ releases the Exposure Draft of the Accounting Standard for Subsequent Events, etc.
The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following Exposure Drafts:
- Exposure Draft of the Accounting Standard for Subsequent Events (Exposure Draft of Statement, No.87)
- Proposed Partial Amendments to the Accounting Standard for the Preparation of Semi-annual Consolidated Financial Statements (Part X) (Exposure Draft of Statement, No.88)
- Exposure Draft of the Implementation Guidance on the Accounting Standard for Subsequent Events (Exposure Draft of Implementation Guidance, No.87)
- Draft Supplementary Document Regarding the Examples of Non-adjusting Subsequent Events Items and Examples of Disclosures.
The comment deadline is September 12, 2025.
The documents are available in the Japanese language only.