Accounting Standards Board of Japan
Financial Accounting Standards Foundation
Sustainability Standards Board of Japan
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Discussion Papers and Issue Papers
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
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