Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
ASBJ Releases Exposure Drafts of Proposed Accounting Standard for Going Concern, etc.
The Accounting Standards Board of Japan (ASBJ) has today released for public comment the following documents:
- Exposure Draft of Statement No.100, Proposed ASBJ Statement, Accounting Standard
for Going Concern - Exposure Draft of the Implementation Guidance No.95, Proposed ASBJ Implementation Guidance, Implementation Guidance on Accounting Standard for Going Concern
- Exposure Draft of Statement No.101, Proposed Amendments to ASBJ Statement No.41, Accounting Standard for Subsequent Events
- Exposure Draft of the Implementation Guidance No.96, Proposed Amendments to ASBJ Implementation Guidance No.35, Implementation Guidance on Accounting Standard for Subsequent Events
The comment deadline is December 25, 2026.
The documents are available only in the Japanese language.