Japanese Accounting and Auditing Topics 2013

Japanese Accounting and Auditing Topics is hot topics and new pronouncements of Japanese accounting and auditing issues.
Each institution is presented as follows:
ASBJ：Accounting Standards Board of Japan
FASF：Financial Accounting Standards Foundation
JICPA：The Japanese Institute of Certified Public Accountant
FSA：Financial Service Agency
PITF：Practical Issue Task Force

April 2013

• No.231
  Release of interim issue paper on determining the scope of consolidation of special purpose entities
• No.230
  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”

March 2013

• No.229
  Exposure draft of the revised Ordinance on Accounting of Companies (related to Accounting Standard for Retirement Benefits)

February 2013

• No.228
  Release of the revised Q&A on Tax Effect Accounting (related to Accounting Standard for Retirement Benefits)

January 2013

• No.227
  ASBJ releases Exposure Drafts of Accounting Standards for Business Combinations and related matters.
• No.226
  The FSA announced the publication of the exposure draft “Standards for Addressing Fraud Risk in an Audit (Provisional Translation)”
• No.225
  The FSA announced the revisions to the lists of accounting standards designated by the Commissioner of the FSA.

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