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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”
https://www.asb.or.jp/jp/accounting_standards/practical_solution/y2018/2018-0112.html
2017-12-01 Announcement of the revised “International Standards (Accounting Standards Comprising International Accounting Standards and Modified Accounting Standards by the Corporate Accounting Standards Committee)”
The Corporate Accounting Standards Committee conducted endorsement procedures mainly for IFRS 15 “Revenue from Contracts with Customers”. At the 371st Corporate Accounting Standards Committee held on October 26, 2017, , 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)” was approved.
https://www.asb.or.jp/jp/accounting_standards/jmis/y2017/2017-1031.html
2017-08-01 Announcement of “Summary of responses to comments received on opinion solicitation documents related to post-application review planning”
At the 362th Corporate Accounting Standards Committee meeting held on June 16, 2017, the publication of the title “Summary of Responses to Comments Submitted for Opinion Recruitment Documents Related to Post-Application Review Planning” was approved.
https://www.asb.or.jp/jp/accounting_standards/misc/misc_others/2017-0622.html
2017-06-01 Announcement of Practical Response Report No. 35 “Practical Handling of Accounting for the Right of Operation in Public Facilities Management Business”
In 2011, the “Law Concerning the Promotion of Public Facilities etc. Utilizing Private Funds” (Act No. 117 of 1999) was revised and a public facilities management right system was newly introduced. In response, the Corporate Accounting Standards Committee has deliberated for the purpose of clarifying the practical handling of the accounting treatment of the operating right holders in public facilities management business. In April 2017, At the 359th Corporate Accounting Standards Committee meeting held on the 28th, the publication of the title “Practical Handling of Accounting for the Right of Ownership in Public Facilities Management Business” was approved.
https://www.asb.or.jp/jp/accounting_standards/practical_solution/y2017/2017-0502.html
2017-06-01 Announcement of the revised “International Standards (Accounting Standards Comprising International Accounting Standards and Modified Accounting Standards by the Corporate Accounting Standards Committee)”
The Corporate Accounting Standards Committee has endorsed procedures for accounting standards issued by the IASB from January 1, 2014 to September 30, 2016 that will be effective by December 31, 2017. At the 358th Corporate Accounting Standards Committee meeting held on April 10, 2017, the revised amendment “Amended International Standards (consisting of international accounting standards and revised accounting standards by the Corporate Accounting Standards Committee) Publication of “Accounting Standard” was approved.
https://www.asb.or.jp/jp/accounting_standards/jmis/y2017/2017-0411.html
2017-04-03 Announcement of Practical Report No. 34 “Necessary Treatment for Discount Rate in Calculation of Retirement Benefit Obligation when Bond Yield is Negative”
In connection with the situation in which the yield of government bonds, etc., is negative, the Corporate Accounting Standards Committee held a discount rate in calculating retirement benefit obligations at the 331st Corporate Accounting Standards Committee held in March 2016. In order to conduct discussions and publicize the content of the discussions, we released a summary of the proceedings in the same month. In addition, at the 340th Corporate Accounting Standards Committee held in July 2016, the Standards Advisory Committee will respond to various accounting issues related to negative interest rates in a timely manner as necessary. The Corporate Accounting Standards Committee received a request for that. Based on these considerations, the Corporate Accounting Standards Committee was deliberated for the purpose of clarifying the immediate treatment considered necessary.

At the 357th Corporate Accounting Standards Committee meeting held on March 28, 2017, the announcement “Present handling of discount rate in calculating retirement benefit obligations when bond yields are negative” was approved.
https://www.asb.or.jp/jp/accounting_standards/practical_solution/y2017/2017-0329-2.html
2017-04-03 Announcement of Amended Practical Report No. 18, “Necessary Handling of Accounting for Foreign Subsidiaries in Preparation of Consolidated Financial Statements,” etc
At the 357th Accounting Standards Committee meeting held on March 28, 2017, the publication of the following business response report (hereinafter referred to as “the Business Response Report”) was approved.

(1) Revised Business Response Report No. 18 “Current 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/y2017/2017-0329.html
2017-04-03 Announcement of Corporate Accounting Standard No. 27 “Accounting Standard for Corporation Tax, Resident Tax, Business Tax, etc”
At the 356th Corporate Accounting Standards Committee meeting held on March 13, 2017, the publication of the “Accounting Standards for Corporate Tax, Resident Tax, Business Tax, etc.” (hereinafter referred to as “the Accounting Standards”) was approved. It was.
https://www.asb.or.jp/jp/accounting_standards/accounting_standards/y2017/2017-0316.html
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