| Date | Topics |
|---|---|
| 2019-10-06 | Publication of “Comments on Audit Standards Revision”, “Interviews on Revision of Interim Audit Standards” and “Comments on Quarterly Review Standards” |
| The Board of Corporate Accounting (Chairman Yoshihiro Tokuga, Vice President / Professor, Kyoto University) announced at the general meeting held on Tuesday, September 3, 1980, “Opinion on Revision of Auditing Standards” (Attachment 1), “ We have compiled a written opinion on revision of interim audit standards (Attachment 2) and a written opinion on revision of quarterly review standards (Attachment 3). | |
| https://www.fsa.go.jp/news/r1/sonota/20190904-2.html |
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| 2019-10-03 | Disclosure of early application of “continuous audit period” of audit corporation in securities report “audit status” |
| In the fiscal year ended March 31, 2019, there were 83 companies that applied the disclosure of the “continuous audit period” of the audit corporation in the “audit status” required to be disclosed from the securities report for the fiscal year ending March 31, 2020 in the fiscal year ended March 31, 2019. Management Finance 2019-09-02).
More than half of the 83 companies (45 companies) had a period of 1 to 15 years, 22 companies from 15 to 30 years, and the remaining 16 companies had a duration of 31 years or more. The longest disclosed period is 68 years (“1951 and beyond”, EY Sinnihon, food), and it is said that the audit of listed companies based on the Securities and Exchange Law was started in 1951 in Japan. The 68 years are considered to be the longest period in Japan. |
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| 2019-10-02 | Announcement of Corporate Accounting Standard No. 30 “Accounting Standard for Calculation of Market Value” |
| The Corporate Accounting Standards Committee, at the 381st Corporate Accounting Standards Committee held in March 2018, worked to ensure consistency with international accounting standards, mainly with regard to guidance and disclosure regarding the fair value of financial instruments. We decided to start and were considering.
The 411st Corporate Accounting Standards Committee meeting held on June 27, 2019 approved the publication of the following corporate accounting standards and corporate accounting standard application guidelines (hereinafter collectively referred to as “the accounting standards, etc.”). (1) Corporate Accounting Standard No. 30 “Accounting Standard for Calculation of Market Value” (2) Revised Corporate Accounting Standard No. 9, “Accounting Standard for Valuation of Inventories” (3) Revised Corporate Accounting Standard No. 10 “Accounting Standard for Financial Instruments” (4) Business Accounting Standard Application Guideline No. 31 “Guidelines for Applying Accounting Standards for Fair Value Calculations” (5) Revised Guidance for Accounting Standards No. 14 “Guidance on Accounting Standards for Quarterly Financial Statements” (6) Revised Corporate Accounting Standard Guidance No. 19 “Guidance on Disclosure of Fair Value of Financial Instruments” |
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| https://www.asb-j.jp/jp/accounting_standards/y2019/2019-0704.html |
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| 2019-10-01 | Announcement of Amended Practical Response Report No. 18, “Present Handling of Accounting for Foreign Subsidiaries in Preparation of Consolidated Financial Statements” |
| The Accounting Standards Committee of the International Financial Reporting Standard No. 16 “Lease” and the US GAAP Update in the Business Response Report No. 18 “Current Handling of Accounting for Foreign Subsidiaries in the Preparation of Consolidated Financial Statements” We were considering the handling of 2016-02 “Lease (Topic 842)”.
At the 411st Corporate Accounting Standards Committee meeting held on June 27, 2019, the publication of the amended Practical Report No. 18 “Current Handling of Accounting for Foreign Subsidiaries in the Preparation of Consolidated Financial Statements” was approved. It was. |
|
| https://www.asb-j.jp/jp/practical_solution/y2019/2019-0628.html |
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| 2019-03-02 | Announcement of revised Accounting Standard No. 21, “Accounting Standard for Business Combinations” |
| The 400th Corporate Accounting Standards Committee meeting held on January 11, 2019 approved the publication of the following corporate accounting standards and applicable guidelines.
(1) Revised Corporate Accounting Standard No. 21, “Accounting Standard for Business Combinations” (2) Revised Business Accounting Standard Application Guidelines No. 10 “Application Guidelines for Business Combination Accounting Standards and Business Separation Accounting Standards” |
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| https://www.asb-j.jp/jp/accounting_standards/y2019/2019-0116.html |
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| 2019-02-03 | Announcement of the revised “International Standards (Accounting Standards Comprising International Accounting Standards and Modified Accounting Standards by the Corporate Accounting Standards Committee)” |
| Endorsement procedures were implemented for IFRS 16 and accounting standards published by the IASB between July 1, 2017 and December 31, 2017, held on December 26, 2018 The 399th Corporate Accounting Standards Committee approved the publication of the revised amendment “Amended International Standards (Accounting Standards Comprising International Accounting Standards and Modified Accounting Standards by the Corporate Accounting Standards Committee)”. | |
| https://www.asb-j.jp/jp/jmis/y2018/2018-1227.html |
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| 2018-05-01 | Publication of Corporate Accounting Standard No. 29 “Accounting Standard for Revenue Recognition”, etc |
| The 381st Corporate Accounting Standards Committee meeting held on March 26, 2018 approved the publication of the following corporate accounting standards and applicable guidelines.
(1) Corporate Accounting Standard No. 29 “Accounting Standard for Revenue Recognition” (2) Guidance No. 30 “Accounting Standard Application Guidelines for Revenue Recognition” |
|
| https://www.asb-j.jp/jp/accounting_standards/y2018/2018-0330.html |
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| 2018-04-02 | Announcement of Business Response Report No. 38 “Necessary Handling of Accounting for Virtual Currency in the Fund Settlement Act” |
| At the 380th Corporate Accounting Standards Committee meeting held on March 9, 2018, the publication of the “Current Handling of Accounting for Virtual Currency in the Funds Settlement Act” was approved. | |
| https://www.asb-j.jp/jp/practical_solution/y2018/2018-0314.html |
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| 2018-03-02 | Announcement of Corporate Accounting Standard No. 28 “Partial Amendments to“ Accounting Standard for Tax Effect Accounting ”” |
| The 378th Corporate Accounting Standards Committee meeting held on February 9, 2018, approved the publication of the following corporate accounting standards and guidelines for applying corporate accounting standards.
(1) Corporate Accounting Standard No. 28 “Partial Amendments to“ Accounting Standard for Tax Effect Accounting ”” (2) Business Accounting Standards Guidance No. 28 “Guidance on Accounting Standards for Tax Effect Accounting” (3) Revised Corporate Accounting Standard Application Guidelines No. 26 “Application Guidelines for Recoverability of Deferred Tax Assets” (4) Business Accounting Standards Guidance No. 29 “Guidelines for Tax Effect Accounting in Interim Financial Statements” |
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| https://www.asb-j.jp/jp/accounting_standards/y2018/2018-0216.html |
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| 2018-03-02 | Announcement of Business Response Report No. 36 “Handling of Transactions that Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees,” etc |
| At the 376th Corporate Accounting Standards Committee meeting held on January 11, 2018, the publication of the following business response report, etc. was approved.
(1) Business Response Report No. 36 “Handling of Transactions that Grant Paid Stock Acquisition Rights with Vesting Conditions to Employees, etc.” (2) Revised Guidance No. 17 “Accounting for compound financial instruments that may increase paid-in capital” |
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| https://www.asb-j.jp/jp/practical_solution/y2018/2018-0112.html |
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