| Date | Topics |
|---|---|
| 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.or.jp/jp/accounting_standards/accounting_standards/y2019/2019-0704.html |
|
| 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. |
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| https://www.asb.or.jp/jp/accounting_standards/practical_solution/y2019/2019-0628.html |
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| 2019-04-01 | About publication of revised “Guidelines on Accounting for SMEs” |
| The “SME Accounting Guidelines Development Review Committee,” which was established mainly by four associations of the Japan Tax Accountants Association, the Japan Certified Public Accountants Association, the Japanese Chamber of Commerce and Industry, and the Corporate Accounting Standards Committee, Was reviewed and approved for publication by the Committee on February 27. | |
| https://www.asb.or.jp/jp/accounting_standards/misc/misc_others/2019-0306.html |
|
| 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” |
|
| https://www.asb.or.jp/jp/accounting_standards/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.or.jp/jp/accounting_standards/jmis/y2018/2018-1227.html |
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| 2018-11-01 | Announcement of Amended Practical Report No. 18, “Necessary Handling of Accounting for Foreign Subsidiaries in Preparation of Consolidated Financial Statements,” etc |
| The 392rd Corporate Accounting Standards Committee meeting held on September 12, 2018, approved the publication of the following business response report.
(1) Revised Business Response Report No. 18 “Present Handling of Accounting for Foreign Subsidiaries in Preparation of Consolidated Financial Statements” (2) Revised Practical Response Report No. 24 “Current Handling of Accounting for Equity-Method Affiliates” |
|
| https://www.asb.or.jp/jp/accounting_standards/practical_solution/y2018/2018-0914.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.or.jp/jp/accounting_standards/accounting_standards/y2018/2018-0330.html |
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| 2018-05-01 | About publication of revised “Guidelines on Accounting for SMEs” |
| The “SME Accounting Guidance Review Committee,” which was established mainly by four associations of the Japan Certified Public Accountants Association, the Japan Tax Accountants Association, the Japan Chamber of Commerce and Industry, and the Corporate Accounting Standards Committee, Was reviewed and approved for publication by the Committee on March 12. | |
| https://www.asb.or.jp/jp/accounting_standards/misc/misc_others/2018-0320.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.or.jp/jp/accounting_standards/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.or.jp/jp/accounting_standards/accounting_standards/y2018/2018-0216.html |
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