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Announcement of Corporate Accounting Standard No. 33 “Accounting Standard for Interim Financial Statements” etc.
At the 522nd Accounting Standards Board of Japan held on March 18, 2024, the publication of Accounting Standards Board of Japan No. 33, “Accounting Standard for Interim Financial Statements,” and Accounting Standards Board of Japan Guidance No. 32, “Guidelines on Accounting Standard for Interim Financial Statements.”
https://www.asb-j.jp/jp/accounting_standards/y2024/2024-0322.html