Release of “Points to be considered regarding the preparation and submission of annual securities reports (the version for the year ended March 2013) and implementation of review of annual securities reports published”

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On March 29, 2013, the Financial Services Agency (FSA) released “Points to be considered regarding the preparation and submission of annual securities reports (the version for the year ended March 2013) and implementation of review of annual securities reports published”.

The points to be carefully considered for annual securities reports for the year ended March 2013 or later in this document include: impairment of fixed assets and notes disclosure regarding business combinations, related party transactions and new accounting standards issued but not yet adopted.

The review of annual report for that period will be conducted by FSA.

Release of 'Points to be considered regarding the preparation and submission of annual securities reports (the version for the year ended March 2013) and implementation of review of annual securities reports published'


The original document is available at FSA website.