Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
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2014/09/26
J-GAAP
ASBJ releases Exposure Draft of Proposed Amendments to Practical Solution on Tentative Treatment of Tax Effect Accounting Under Consolidated Taxation System(Part 1) and Practical Solution on Tentative Treatment of Tax Effect Accounting Under Consolidated Taxation System (Part 2)
2014/09/16
Inputs
Comment on IASB’s Exposure Draft “Investment Entities: Applying the Consolidation Exception, Proposed Amendments to IFRS 10 and IAS 28”
2014/08/29
Inputs
Comment on FASB’s ED, Conceptual Framework for Financial Reporting (Chapter 8: Notes to Financial Statements)
2014/07/31
J-GAAP
ASBJ releases Exposure Draft on “Japan’s Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications”
2014/07/22
Inputs
ASBJ, EFRAG and OIC release Discussion Paper “Should Goodwill Still Not Be Amortised? – Accounting and Disclosure for Goodwill”
2014/07/18
Info
ASBJ issues “ASBJ Newsletter(No.39)”
2014/07/15
Inputs
Comment on Exposure Draft, Proposed Amendments to IAS 1
2014/06/30
J-GAAP
ASBJ releases Practical Solution on Accounting for Leases by Lessees under the New Measures to Promote Investment in Facilities Using Lease Methods (June 30, 2014)
2014/06/17
Inputs
Comment on EFRAG Short Discussion Series The equity method: a measurement basis or one-line consolidation?
2014/06/17
Inputs
Comment on EFRAG Research Paper The role of the business model in financial statements
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