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

ASBJ releases the Exposure Draft of Proposed Amendments to Accounting Standard for Financial Instruments, etc.

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

  • Proposed Amendments to ASBJ Statement No.10, Accounting Standard for Financial Instruments (Exposure Draft of Statement, No.89).
  • Exposure Draft of the Implementation Guidance on Accounting for Expected Credit Losses on Financial Assets (Exposure Draft of Implementation Guidance, No.88).
  • Proposed Amendments to ASBJ Implementation Guidance No.19, Implementation Guidance on Disclosures about Fair Value of Financial Instruments (Exposure Draft of Implementation Guidance, No.90).
  • Proposed Amendments to Transferred Guidance No.9, Practical Guidelines on Accounting for Financial Instruments (Exposure Draft of Transferred Guidance, No.17).
  • Proposed Amendments to Transferred Guidance No.12, Q&A on the Accounting for Financial Instruments (Exposure Draft of Transferred Guidance, No.18).
  • Proposed Amendments to ASBJ Statement No.11, Accounting Standard for Related Party Disclosures (Exposure Draft of Statement, No.90).
  • Proposed Amendments to ASBJ Statement No.29, Accounting Standard for Revenue Recognition (Exposure Draft of Statement, No.91).
  • Proposed Amendments to ASBJ Statement No.34, Accounting Standard for Leases (Exposure Draft of Statement, No.92).
  • Proposed Amendments to ASBJ Statement No.37, Accounting Standard for Interim Financial Reporting (Exposure Draft of Statement, No.93).
  • Proposed Amendments to ASBJ Implementation Guidance No.13, Implementation Guidance on Accounting Standard for Related Party (Exposure Draft of Implementation Guidance, No.89).
  • Proposed Amendments to ASBJ Implementation Guidance No.30, Implementation Guidance on Accounting Standard for Revenue Recognition (Exposure Draft of Implementation Guidance, No.91).
  • Proposed Amendments to ASBJ Implementation Guidance No.33, Implementation Guidance on Accounting Standard for Leases (Exposure Draft of Implementation Guidance, No.92).
  • Proposed Amendments to ASBJ Implementation Guidance No.34, Implementation Guidance on Accounting Standard for Interim Financial Reporting (Exposure Draft of Implementation Guidance, No.93).
  • Proposed Amendments to ASBJ PITF No.30, Practical Solution on Transactions of Delivering the Company’s Own Stock to Employees etc. through Trusts (Exposure Draft of PITF, No.71).
  • Proposed Amendments to Transferred Guidance No.7, Practical Guidelines on the Preparation of the Equity Method of Accounting (Exposure Draft of Transferred Guidance, No.16).
  • Draft of the Supplementary Document on Accounting for Expected Credit Losses on Financial Assets.

The comment deadline is February 6, 2026.

The documents are available in Japanese only.