ASBJ issues Accounting Standards for Business Combinations and related matters(2008.12.26)

View this page in: 日本語 News No.64

The Accounting Standards Board of Japan (ASBJ) has today issued the following Documents:

  • Accounting Standard for Business Combinations (ASBJ Statement No.21)
  • Accounting Standard for Consolidated Financial Statements (ASBJ Statement No.22)
  • Partial amendments to Accounting Standard for Research and Development Costs (ASBJ Statement No.23)
  • Revised Accounting Standard for Business Divestitures (ASBJ Statement No.7 (Revised 2008))
  • Revised Accounting Standard for Equity Method of Accounting for Investments (ASBJ Statement No.16 (Revised 2008))
  • Revised Guidance on Accounting Standard for Business Combinations and Accounting Standard for Business Divestitures (ASBJ Guidance No.29 (Revised 2008))


The original document in Japanese is available at ASBJ website.