Discussion Papers and Issue Papers

Title	Date
ASBJ releases Discussion Paper on the Accounting for the issuance and holding of ICO tokens that fall under the category of Crypto-assets under the Payment Services Act or the category of Electronically Recorded Transferable Rights under the Financial Instruments and Exchange Act.	2022/3/15
ASBJ releases Issue Paper on improvements of Accounting Standard for Financial Instruments (Classification and Measurement of Financial Liabilities)	2011/2/25
ASBJ releases Discussion Paper on Revenue from Contracts with Customers	2011/1/20
ASBJ releases Discussion Paper on Accounting for Leases	2010/12/27
ASBJ releases Issue Paper on improvements of Accounting Standard for Financial Instruments (Classification and Measurement of Financial Assets)	2010/8/16
ASBJ releases Discussion Paper on Intangible Assets	2009/12/18
ASBJ releases Discussion Paper on Revenue Recognition	2009/9/8
ASBJ releases Discussion Paper on Provisions	2009/9/8
ASBJ releases Discussion Paper on Fair Value Measurement and its Disclosure	2009/8/7
ASBJ releases Discussion Paper on Accounting for Business Combinations	2009/7/10
ASBJ releases Discussion Paper on Financial Statement Presentation	2009/7/10
ASBJ releases Discussion paper on possible improvements of the accounting for financial instruments	2009/5/29
ASBJ releases Discussion Paper on Treatment of Special Purpose Entities and related matters in consolidated financial statements	2009/2/6
ASBJ releases Discussion Paper on Accounting for Retirement Benefits	2009/1/22
ASBJ releases Discussion Paper on Reclassification of Debt Securities	2009/10/28
ASBJ releases Issue Paper on Accounting Changes and Error Corrections	2008/6/20
ASBJ releases Issue Paper on Accounting for Business Combinations	2007/12/27
ASBJ releases Issue Paper on Accounting for Research and Development Costs	2007/12/27
The Discussion Paper “Conceptual Framework of Financial Accounting”	2007/6/20
ASBJ releases Issue Paper on Accounting for Asset Retirement Obligations	2007/5/30
ASBJ releases Issue Paper on Accounting Standards for Quarterly Reporting	2005/12/27
The Series of Discussion Papers “Conceptual Framework of Financial Accounting”	2005/5/9