Issued January 28, 2010 (No. 12)

Contents

1. Development of the ASBJ Standards, etc. (released between October 1,
2009 and December 4, 2009)
2. Overview of ASBJ Meetings (186th Meeting – 190th Meeting)
3. ASBJ’s Comments on Documents Issued by the IASB and the FASB
(submitted between October 1, 2009 and November 30, 2009)
4. FASF Managing Director Endo Visits Constituents in the U.S.
5. The 8th Regular Meeting with the FASB
6. FASF Provides Support for a Roundtable Meeting in Tokyo to Discuss the
Review of the IASCF Constitution
7. The 1st Meeting of the AOSSG in Malaysia
8. The 9th China-Japan-Korea Meeting
9. The 26th IASB SAC Meeting
10. Meeting of the 8th Standards Advisory Council
11. ASBJ Provides Support for an IASB Roundtable Meeting in Tokyo to
Discuss Fair Value Measurement
12. FASF Moves towards Public Interest Incorporated Foundation Status
13. Project Progress (As of January 25, 2010)
14. Noticepg. 1
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1. Development of the ASBJ Standards, etc. (released between October 1, 2009and December 4, 2009)(1) [Final] Release of the Accounting Standard for Accounting Changes and Error
Corrections (ASBJ Statement No 24) and its Implementation Guidance (ASBJ Guidance
No. 24) (December 4, 2009)[Legend]
DP: Issue Paper, Discussion Paper
ED: Exposure Draft
Final: Statement/Guidance, etc. (final version)

2. Overview of ASBJ Meetings (186th Meeting – 190th Meeting)(1) 186th Meeting (held on October 1, 2009)a.

Progress of Studies Conducted by Retirement Benefits Accounting Technical Committeeb.

Progress of Studies Conducted by Technical Committee for Financial Statement
Presentationc.

Progress of Studies Conducted by Technical Committee for Business Combinationsd.

Progress of Studies Conducted by Technical Committee for Retrospective Applicationa. The Board discussed whether to set minimum funding requirements and reviewed how todetermine discount rates.
Given that such a situation in which minimum funding contributions are required is quiterare and exceptional in Japan, the Board decided not to make any special response.
Regarding the calculation of discount rates, the staff recommended that, in principle, ayield curve which reflects the discount rate at the time of each retirement benefit payment
should be adopted, in line with international accounting standards, while also permitting theuse of probability-weighted averages. The majority of Board members were in favor of this
proposal.
b. The Board discussed the staff analysis of and draft response to comments on the
Discussion Paper on Financial Statement Presentation.
Regarding the presentation of comprehensive income, the majority of comments were infavor of the presentation of comprehensive income provided that the presentation of net
income is retained.
As to the method of presentation, while the majority of comments supported to present net
income and comprehensive income in two separate statements, given that the FASB/IASB
is currently discussing unified adoption of single-statement approach, the staff
recommendation that it should be possible to choose either two-statement or
single-statement approach was put forward.

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c. The Board discussed the staff analysis of and draft response to comments on the
Discussion Paper on Business Combinations.
Regarding the treatment of minority interest, in addition to the proposals included in the
Discussion Paper, there were also comments suggesting that minority interest should betreated as a form of capital transaction, in line with international accounting standards.
d. The Board reviewed the draft text of the Accounting Standard.
(2) 187th Meeting (held on October 15, 2009)a.

Progress of Studies Conducted by Technical Committee for Retrospective Applicationb.

Progress of Studies Conducted by Technical Committee for Financial Statement
Presentationc.

Progress of Studies Conducted by Intangible Assets Technical Committeed.

Progress of Studies Conducted by Technical Committee for SPEsa. The Board discussed the draft text of the Accounting Standard for Retrospective Application.
An additional rule was provided to the effect that a note regarding errors in past financial
statements need not be included continuously in every financial statement after thestatement in which the errors are first noted.
b. The Board’s discussion focused on issues relating to the presentation of comprehensive
income.
Regarding the adoption of comprehensive income presentation, a staff recommendation
based on the existing presentation of net income and the maintenance of recycling was put
forward.
c. The Board’s discussion focused on Definitions and Recognition Criteria. It was noted thatthe relationship between the two is somewhat vague, and the Board decided that further
discussion was needed.
d. The Board discussed the scope of consolidation.
A range of different views were put forward regarding the staff analysis with respect to theapproach if the special treatment for special-purpose entities (SPE) would be eliminated inconsolidation, and with respect to the treatment of partnerships and trusts. The Board
decided that further discussion was needed.
(3) 188th Meeting (held on October 29, 2009)a. Progress of Studies Conducted by Technical Committee for Financial Statement
Presentationb. Progress of Studies Conducted by Retirement Benefits Accounting Technical Committeec. Progress of Studies Conducted by Technical Committee for Business Combinations
a. The Board voted a tentative agreement regarding the presentation of comprehensive
income. All Board members present at the meeting are in favor and tentatively agreed thepresentation of comprehensive income in both non-consolidated and consolidated financial
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statements.
Regarding the method to be used for comprehensive income presentation, the staff
recommendation to allow the choice of either single-statement and two-statement approach
was tentatively agreed, with one Board member opposed, one abstaining and the remaining
11 in favor.
b. The Board discussed the revision of the attribution method for projected retirement benefits.
Whereas Japan uses service period basis as the attribution method for projected
retirement benefits, IFRS uses the projected benefit method (supplemented by thestraight-line method when appropriate); the treatment used differs in this respect.
c. The Board’s discussion focused on the treatment of minority interest in consolidated
financial statements.
(4) 189th Meeting (held on November 12, 2009)a.

Progress of Studies Conducted by Technical Committee for Retrospective Applicationb.

Progress of Studies Conducted by Intangible Assets Technical Committeec.

Progress of Studies Conducted by Technical Committee for Financial Statement
Presentationd.

Progress of Studies Conducted by Technical Committee for Financial Instruments

a. The Board undertook final discussion of the draft text of the Accounting Standard for
retrospective application prior to the decision on release.
b. The Board discussed the draft text of the Discussion Paper on Intangible Assets.
The Board’s discussion focused on recognition of intangible assets, treatment of
unamortized intangible assets, and the relationship with differed assets.
c. Regarding the method of presentation of comprehensive income, while the possibility ofallowing the choice of starting from net income or from net income before minority interest
was considered, in the end it was agreed that the differences between the two approaches
in terms of the presentation of line items were too great, and that to avoid confusion inpractice it might be more advisable to narrow down to one approach.
d. The staff presented the analysis of the comments on the Discussion Paper on the fair value
measurement, and draft response to the comments.
(5) 190th Meeting (held on November 26, 2009)a. ASBJ Statement “Accounting Standard (Draft) for Accounting Changes and Error
Corrections,” and ASBJ Guidance “Implementation Guidance (Draft) on the AccountingStandard for Accounting Changes and Error Corrections” [Resolution for public release]b. Progress of Studies Conducted by Intangible Assets Technical Committeec. Progress of Studies Conducted by Technical Committee for Financial Statement
Presentationpg. 4
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d. Progress of Studies Conducted by Technical Committee for Business Combinations
a. The Board voted on whether to release the Accounting Standard for Accounting Changes
and Error Corrections; the proposal to release the Standard was approved by al those Board
members attending the meeting.
In principle, changes in accounting policy and presentation should be applied
retrospectively, while changes in accounting estimates should be applied prospectively. The
prior period error should be also corrected retrospectively.
This Accounting Standard will be applied for the fiscal year on or after April 1, 2011.
b. The Board undertook final discussion of the draft text of the Discussion Paper on Intangible
Assets, prior to the decision to be made at the next Board meeting as to whether thisDiscussion Paper should be released.
c. The Board discussed the method of presenting of comprehensive income in consolidated
financial statements, focusing on the similarity with the method used in IFRS, anddiscussing an approach that would start from net income before minority interest.
d. The Board undertook discussion focusing on treatment of minority interest.

3. ASBJ’s Comments on Documents Issued by the IASB and the FASB
(submitted between October 1, 2009 and November 30, 2009)(1) The ASBJ submitted its Comments on the Exposure Draft "Improvements to IFRSs"(November 24, 2009)（Click here for the IASB ED）

4. FASF Managing Director Endo Visits Constituents in the U.S.
In October 2009, FASF Managing Director Hiroshi Endo visited constituents in the U.S., toexchange information and views regarding the latest developments relating to IFRS
adoption in the U.S., where approximately one year had elapsed since the publication of the
proposed IFRS Roadmap by the Securities and Exchange Commission (SEC). An outline ofthe visits and discussion meetings is given below:
1) The Financial Accounting Foundation (FAF): Mr. John Brennan (Chairman), Ms.
Teresa Polley (President), etc.
• The FAF’s stance and concerns regarding the SEC Roadmap• Political developments relating to accounting standards and the Roadmap
2) The Securities and Exchange Commission (SEC): Mr. James Kroeker (Chief
Accountant), and Ms. Julie Erhardt (Deputy Chief Accountant)• The re-opening of discussion of the Roadmap, and the outlook for the future• The IASB – FASB MoU projectpg. 5
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3) New York University: Professor Frederick Choi (specialist in international accounting)• Harmonization of accounting standards• The SEC Roadmap

5. The 8th Regular Meeting with the FASBThe 8th Regular Meeting of the ASBJ with the U.S. Financial Accounting Standards Board(FASB) was held on October 19 – 20, 2009 in Norwalk, Connecticut. The ASBJ delegation
was led by ASBJ Chairman Ikuo Nishikawa, accompanied by two other ASBJ Board
members and several ASBJ staff members. The FASB was represented by FASB Chairman
Robert H. Herz, FASB Board Member Thomas J. Linsmeier, and FASB staff members. The
meeting schedule and the issues discussed were as follows:
Issue

Main Topics

October 19
Strategy towards a single

 The ASBJ’s Project Plan

set of global accounting The progress made in convergence between the FASB and IASB

standards

 Trends in IFRS adoption in the U.S.
 Problems that can arise in the application of IFRS Fair value measurement of financial instruments and treatment of

Financial instrumentschange in fair value
 Treatment of stocks
 The two different profit concepts and the necessity for recycling

OCI and recycling Disaggregated information in comprehensive income statement
 The

Leasesrelationship between obligations to pay rentals and thedefinition of liabilities with respect to lease payments recognizedunder a single asset and liability approach Consistency between lessor accounting and lesser accounting

October 20 (morning)
Measurement of liabilities Reflecting credit risk in re-measuring liabilities
 Measurement methods for financial

and non-financial liabilities

Regarding trends in the U.S., the FASB noted that most of the comments that had been
received regarding the proposed Roadmap announced by the SEC were to the effect that,while supporting the goal of achieving a single set of accounting standards, it was felt that
there was no need to rush into IFRS adoption; instead, continued efforts should be made tobring about convergence between the FASB and IASB, since if U.S. GAAP and the IFRS
were sufficiently similar, this would make decisions regarding IFRS adoption significantly
easier. Following the scheduled meeting, a staff meeting was held on the afternoon of
October 20, during which the participants exchanged views regarding hedge accounting andpg. 6
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impairment loss / loan loss provisions.
The next meeting with the FASB is scheduled to be held in Tokyo in May 2010.

6. FASF Provides Support for a Roundtable Meeting in Tokyo to Discuss the
Review of the IASCF Constitution
The IASC Foundation (IASCF), under which the International Accounting Standards
Board (IASB) operates, reviews the IASCF Constitution every five years. The second
revision of the Constitution, which started in 2008, is being implemented in two parts.
Proposals have been made suggesting changes in the names of organizations of the IASB
and the IASCF, and in the term of office of IASB Board members; a request for comments onthese suggestions was issued in September 2009 (with November 30 being set as thedeadline for the submission of comments).
On the basis of the comments received, theIASCF has held roundtable meetings in
London, New York and Tokyo. The Tokyo
roundtable meeting was held on October 21,
2009 at the headquarters of the JapaneseInstitute of Certified Public Accountants(JICPA), with just under 80 people attending
to participate or observe. The FASF provided
support for the holding of this roundtable meeting, in collaboration with the JapaneseInstitute of Certified Public Accountants. FASF Managing Director Hiroshi Endo and ASBJ
Vice Chairman Shigeo Sakase both attended the meeting, and gave addresses in which
they discussed requirements for making IFRS applicable to Japan, including the importanceof stable funding and the need to adhere to due process (during the period in which relatedparties’ views are being canvassed).
The IASCF Trustees are expected to make a final decision at a meeting in January 2010,
based on the comments made regarding the exposure draft and the views expressed at theroundtable meetings.

7. The 1st Meeting of the AOSSG in Malaysia
The 1st Meeting of the Asian-Oceanian Accounting Standard-Setters Group (AOSSG) was
held in Kuala Lumpur, Malaysia over two days on November 4 – 5, 2009. The Meeting washosted by the Malaysian Accounting Standards Board (MASB); there were approximately
100 participants representing 21 accounting standard-setters in the Asian-Oceanian region.
The Meeting was also attended by IASB Chairman Sir David Tweedie, IASB Board Member
Tatsumi Yamada and three other IASB Board Members, along with the IASB’s Director ofpg. 7
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International Activities and IASCF Trustee Noriaki Shimazaki. The ASBJ was represented at
the Meeting by ASBJ Chairman Ikuo Nishikawa, ASBJ Full-time Board Member Atsushi Kato,ASBJ Full-time Board Member Takehiro Arai and two ASBJ staff members.
During the Meeting, the participants adoptedaMemorandumof

Understanding(MoU)

regarding the AOSSG’s objectives, composition,and operation, and reached a decision as towhich nation should host the 2nd Meeting of the
AOSSG. There were two candidate nations tohost the second meeting of the AOSSG, but thedecision to have Japan host the meeting was
almost unanimous; it can be assumed that this represents recognition of the contributionthat Japan has made, and the trust that it has earned, through its modest efforts in the
hosting of events in the Asian-Oceanian region such as the meeting of the standard-settersof Japan, China and South Korea, regional policy forums, etc..
The AOSSG meeting also provided a venue for discussion of technical issues. Of the four
working groups – IAS 39 (Financial Instruments: Recognition and Measurement), Revenue
Recognition, Fair Value Measurement, and Financial Statement Presentation – ASBJ played
the leading role in the Revenue Recognition session. During the meeting, the participantsalso discussed the establishment of new working groups to help promote a lively exchangeof views within the region: insurance contracts, emission trading schemes, leases,
consolidation, and financial reporting relating to Islamic finance.
As it is anticipated that the number of countries participating in the AOSSG will continue toincrease in the future, there was discussion as to how information relating to the AOSSG
and its activities should be reported; it is anticipated that the ASBJ, which will be hosting thesecond AOSSG Meeting, will lead the way in tackling this issue. The second AOSSG
Meeting is scheduled to be held on September 29 – 30, 2010.

8. The 9th China-Japan-Korea Meeting
The 9th China-Japan-Korea Accounting Standard-Setters Meeting (the “Three-Country
Meeting”) was held in Kuala Lumpur, Malaysia on November 5, 2009. The purpose of thismeeting was to build consensus and facilitate the exchange of views between theaccounting standard-setters of these three neighboring Asian countries regarding various
domestic and international issues. The first Three-Country Meeting was held in Tokyo in
February 2002; this time was the ninth in the series.
The ASBJ was represented at the Meeting by ASBJ Chairman Ikuo Nishikawa, ASBJ
Full-time Board Member Atsushi Kato, ASBJ Full-time Board Member Takehiro Arai and two
ASBJ staff members. Besides the representatives of the accounting standard-setters of
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China, Japan and South Korea, also attending, as observers, were IASB Board Members
Tatsumi Yamada and Weiguo Zhang, along with IASCF Trustee Noriaki Shimazaki. A
representative from the Macao Special Administrative Region also took part in thediscussion as an observer.
While this Three-Country Meeting was a relatively short one, held immediately after theend of the AOSSG Meeting, following on as it did from the very successful AOSSG Meeting(which provided the starting-point for the Three-Country Meeting), the Three-Country
Meeting provided an opportunity to further strengthen the collaboration between the three
countries in question. During the Three-Country Meeting, it was confirmed that future
Three-Country Meetings will continue to be held in such a way as to support the operationsof the AOSSG, and that methods will be devised to facilitate frequent communication at boththe Board member and staff member levels. It was also confirmed that, in principle, theThree-Country Meeting will be held either on the day before or the day after meetings of the
AOSSG.

9. The 26th IASB SAC Meeting
The 26th IASB Standards Advisory Council (SAC) Meeting was held in London on
November 12 – 13, 2009. Japan was represented at the Meeting by Seiichi Kaneko (SAC
Member, and Board member of the Securities Analysts Association of Japan) and Shozo
Yoneya (Corporate Auditor, Itochu Corporation), with Makoto Sonoda (Deputy Director,
Financial Services Agency) attending as an observer. The agenda for the Meeting is shown
below:
Time and Date

Description

November 12

Update on developments since the last SAC Meeting

10:00 - 13:00

Report by the SAC Chair and Vice Chairs



IASB activities

SAC member activities

FASAC (the U.S. FASB advisory council) update

November 12Priorities for the IASB Work Plan post June 2011

14:00 - 17:45

Disclosure – Reducing complexity

November 13Priorities for the IASB Work Plan post June 2011 (cont.)

9:15 - 12:00

Constitutional review

The main topics addressed at this IASB SAC Meeting were: (1) Priorities for the IASB
work plan in the post June 2011 period; (2) Constitutional review. In the first of these twoareas, the majority of the comments made were in favor of focusing on follow-up withrespect to those standards that will already have been adopted by June 2011, while putting
the development of new standards on the back-burner. At the same time, members

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expressed a high level of concern regarding the form that will be taken by new standard
development in response to the development of new technologies such as XBRL(eXtensible Business Reporting Language) and the necessity for an appropriate disclosure
framework. Regarding the latter issue, possibility to allow for shortened due process in an
urgent circumstance is a major issue; many voices were raised in opposition to this idea.

10. Meeting of the 8th Standards Advisory Council
The Financial Accounting Standards Foundation (FASF) held the 8th Standards Advisory
Council Meeting on November 20, 2009. The Meeting began with a report on the ASBJ’s
recent activities, after which there was an exchange of views regarding amortization of
goodwill in business combinations, and regarding the AOSSG Meeting and theJapan-China-Korea Three-Country Meeting. Following an explanation of developments
regarding review of financial instruments accounting standards by the IASB, there was an
exchange of views concerning the European response to IFRS 9 (Financial Instruments),
which was released in November 2009, and developments in the U.S. relating to IFRS 9.
This was followed by an explanation of the IFRS Practical Issues Group that has been
established within the ASBJ, and an exchange of views on how the results of discussion
should be announced and on the method for deciding on issues to be discussed. There wasalso an explanation of the implementation guidelines for the questionnaire survey on ASBJ
activities that was implemented in 2009 (following on from the 2007 and 2008 surveys).

11. ASBJ Provides Support for an IASB Roundtable Meeting in Tokyo to Discuss
Fair Value Measurement
The IASB held a roundtable meeting in Tokyo on November 27, 2009 to discuss Fair
Value Measurement. The ASBJ was also involved in this meeting as joint coordinator. This
roundtable meeting was one of a series of meetings held in various parts of the world tocanvass opinion; similar roundtable meetings have been held at Norwalk, Connecticut(November 2, 2009) and in London (December 11, 2009).
During the roundtable meeting, two sessions were held on the same themes. The IASB
was represented at the meeting by Board members Stephen Cooper, Jan Engstrom and
Tatsumi Yamada, along with IASB staff members. Several ASBJ Board members attended,
including ASBJ Chairman Ikuo Nishikawa. Other participants included representatives ofJapan’s Financial Services Agency, Asia region market participants, etc.; the total number ofparticipants was 29.
The IASB released the Fair Value Measurement exposure draft on May 28, 2009. The
discussion of the exposure draft at the roundtable meeting was based on a summary of the
key issues that had been distributed to the participants in advance. During the two sessions,pg. 10
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participants expressed a large number of opinions regarding not only fair value
measurement methods and their scope of application, but also the need for follow-up
guidance and review of disclosure items.
The main themes discussed at the roundtable meeting were as follows:a. Fair value as exit priceb. Fair value of liabilities
c. Fair value of non-financial assets
d. Fair value in inactive markets
e. Fair value in emerging and transition economyf.

Convergence of IFRS with U.S. GAAPThe IASB will be re-examining its future responses, taking into consideration the views
expressed at the roundtable meeting.

12. FASF Moves towards Public Interest Incorporated Foundation Status
The reform of the public interest corporation system that was implemented in December
2008 has seen the introduction of three new laws relating to reform of the legal frameworkfor non-profit organizations in Japan, including the Act on Authorization of Public Interest
Incorporated Associations and Public Interest Incorporated Foundations.
The FASF secretariat began making preparations for the FASF to move towards public
interest incorporated foundation status, as permitted under the new system, in light of thecontribution that the FASF has made towards IFRS development, etc. The formal decision to
apply for public interest incorporated foundation status was made at meetings of the Boardof Directors and Board of Councilors held in May 2009, and in June 2009 an application for
public interest incorporated foundation status was submitted to the Public Interest
Corporation Commission, Cabinet Office.
Following a review of the application by the Public Interest Corporation Commission, thePrime Minister gave his approval for the change in the FASF’s status in October, and on
November 2, 2010, the FASF was formally registered as a public interest incorporated
foundation.
In line with this change in status, FASF’s Japanese name has been changed to Koeki
Zaidan Hojin Zaimu Kaikei Kijun Kiko (FASF’s English name – Financial AccountingStandards Foundation – has remained unchanged).
In its new status as a public interest incorporated foundation, the FASF will continue its
efforts to make a valuable contribution towards the healthy development of accounting anddisclosure systems in Japan, and towards ensuring the healthy development of the capital
markets.

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13. Project Progress (As of January 25, 2010)
2009

2009

2010

2010

2010

2010

Q3

Q4

Q1

Q2

Q3

Q4

2011

Items related to the remaining differences between existing Japanese GAAP and IFRSs
Business Combinations(Step 2)
DP
ED
Final
Financial Statement Presentation
DP
ED
Final
Intangibles
DP
ED
Final
Retrospective Restatement
Final
Items related to projects addressed in the MoU between the IASB and the FASB
1. Scope of Consolidations
ED
Final
2. Financial Statement Presentation – phase B
DP
Comment
DPED
3. Revenue Recognition
DP
Comment
DPED
4. Liabilities and equity distinction
Comment
5. Financial Instruments- Reclassification
ED
Final- Classification and measurement
Comment
ED
Final- Impairment
Comment
ED
Final- Hedging
Comment
EDFinal
6. Fair Value Measurement and Disclosure
7. Post-employment Benefits- Step 1- Step 2

DP
Comment

ED

Final

ED

Final
Comment
EDDP
8. Lease
Comment
Comment
ED
ED
9. Derecognition
Comment
DP
Final
Items related to the IASB projects other than those addressed in the MoU between the IASB and the FASB
Earnings per Share*
ED
Final
Provisions
DP
ED
Final
Insurance contracts
Comment*: Temporary halt (restart depending on IASB’s situation)[Legend]
WG

Launch of Working GroupTC

Launch of Technical Committee

RR

Research Report

Comment

Comment on the DP or ED of IASB to be preparedDP

Discussion PaperED

Exposure Draft

Final

Standards/Guidance (Final Version)

Italicized legends indicate finished events.

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14. Notice(1) New Publications
Periodical – Accounting Standards and Disclosure Quarterly No. 27 (published on
December 15, 2009)[Main Contents]Feature Article 1: “Recent Developments in the Review of Financial Instruments
Accounting Standards”
“The Discussion Meeting on the Financial Instruments Accounting Standards
Project with IASB Board Members John Smith and Tatsumi Yamada,” IASB Board
Member John Smith, IASB Board Member Tatsumi Yamada, and ASBJ Full-time
Board Member Atsushi Kato“The Current Status of Financial Instruments Accounting Review in the IASB,”ASBJ Technical Manager Atsushi ItabashiFeature Article 2: “Updated ASBJ Project Plan (September 2009),” ASBJ Technical
Director Atsushi Kogasaka

Accounting Square: “Accounting Standard as the Nation’s ‘Soft’ Infrastructure,” Ryoji
Sato, CEO, Deloitte Touche Tohmatsu LLC

CFO Letter: “Towards IFRS Adoption,” Shukichi Umemoto, Senior Executive Officer
and General Manager of Finance & Control Office, Asahi Glass Co., Ltd.

Chairman’s Voice: “Complete a World Tour in Autumn 2009 – in pursuit of proactive
accounting activities,” ASBJ Chairman Ikuo Nishikawa

Click here to buy this publication (Japanese Only).

“ASBJ Newsletter” (No. 12)

Issued on January 28, 2010.
Editor: Akiyoshi Maruyama

The views expressed in ASBJ Newsletter are not necessarily those of the ASBJ or the FASF. The Authors and Publishers
accept no responsibility for any loss or damage resulting from reliance on the views expressed herein.
© Copyright, ASBJ/FASF All Rights Reserved
Website: https://www.asb.or.jp/asb/index_e.jsp
E-mail: publicity@asb.or.jp
Accounting Standards Board of Japan / Financial Accounting Standards Foundation
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