Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ Releases Exposure Drafts of Proposed Amendments to the Practical Solution on the Tentative Treatment of Accounting for and Disclosures of Certain Electronic Means of Payments under the Payment Services Act
The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following documents:
- Exposure Draft of Practical Solution No. 74, Proposed Amendments to ASBJ Practical Solution No. 45, Practical Solution on the Tentative Treatment of Accounting for and Disclosures of Certain Electronic Means of Payments under the Payment Services Act.
- Exposure Draft of Statement No. 99, Proposed Amendments to ASBJ Statement No. 32, Partial Amendments to the Accounting Standard for Preparing Consolidated Statements of Cash Flows.
- Exposure Draft of Transferred Guidance No. 21, Proposed Amendments to ASBJ Transferred Guidance No. 6, Practical Guidelines on the Preparation of Cash Flow Statements in Consolidated Financial Statements.
The comment deadline is October 19, 2026.
The documents are available only in the Japanese language.