Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
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2015/05/19
Inputs
ASBJ Publishes the Research Paper No.1, Research on Amortisation of Goodwill
2015/04/14
Inputs
Comments on IASB’s Exposure Draft “Proposed Amendments to IAS 7”
2015/03/26
J-GAAP
ASBJ issues Revised Accounting Standard for Treasury Shares and Appropriation of Legal Reserve, etc
2015/03/26
J-GAAP
ASBJ issues Revised Implementation Guidance on Accounting Standard for Retirement Benefits
2015/03/26
J-GAAP
ASBJ issues Revised Practical Solution on Accounting for Unification of Accounting Policies Applied to Foreign Subsidiaries for Consolidated Financial Statements
2015/03/11
J-GAAP
ASBJ issues Revised Practical Solution on Accounting for Leases by Lessees under the New Measures to Promote Investment in Facilities Using Lease Methods
2015/03/05
Inputs
The ASBJ submits two papers regarding measurements for the Conceptual Framework session during the March 2015 ASAF meeting
2015/02/26
Inputs
ASBJ submits a paper “Insurance Contracts: Use of OCI for Presentation of Unearned Profits” for the March 2015 ASAF meeting
2015/02/04
Inputs
EFRAG, the Italian Standard Setter (OIC) and the ASBJ, have published a feedback statement that summarises the responses received on the Discussion Paper “Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for Goodwill”
2015/01/16
J-GAAP
ASBJ issues Revised Practical Solution on Tentative Treatment of Tax Effect Accounting Under Consolidated Taxation System(Part 1) and Revised Practical Solution on Tentative Treatment of Tax Effect Accounting Under Consolidated Taxation System (Part 2) (January 16, 2015)
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