Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ Releases Exposure Drafts of Proposed Amendments to the Accounting Standard for Financial Instruments, etc.
The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following documents:
- Exposure Draft of Statement No. 97, Proposed Amendments to ASBJ Statement No. 10, Accounting Standard for Financial Instruments
- Exposure Draft of Transferred Guidance No. 20, Proposed Amendments to ASBJ Transferred Guidance No. 9, Practical Guidelines on Accounting for Financial Instruments
- Exposure Draft of Statement No. 98, Proposed Amendments to ASBJ Statement No. 22, Accounting Standard for Consolidated Financial Statements
The comment deadline is March 31, 2026.
The documents are available only in the Japanese language.