The FSA issued the revised statutory requirements for eligibility for voluntary application of IFRS

View this page in: 日本語 News No.240
  • On October 28, 2013, the Japanese Financial Services Agency (FSA) issued the revised regulations on consolidated financial statements and others.
  • Based on “The Present Policy on the Application of International Financial Reporting Standards (IFRS)” issued by Business Accounting Council on June 20, 2013, the revision relaxes statutory requirements for Japanese companies' eligibility for voluntary application of IFRS.
  • The FSA also announced the summary of the results of the public comments.

Exposure draft of the Revised Statutory Requirements for Eligibility to Voluntary Application of IFRS


The original document is available at FSA website.