Release of Accounting Practice Committee Research Material No.4 “Research Material on Fair Value Measurement of Non-financial Instruments”

View this page in: 日本語 News No.237
  • On July 9, 2013, the Japanese Institute of Certified Public Accountant (JICPA) issued Accounting Practice Committee Research Material No.4 “Research Material on Fair Value Measurement of Non-financial Instruments” (hereinafter, the “Research Material”).
  • The Research Material includes JICPA’s recent study on fair value measurement of non-financial instruments, by focusing primarily on property, plant and equipment and intangible assets.
  • JICPA states that the Research Material aims to be an aid in the future development of an accounting standard for fair value measurement. Therefore, the Research Material is neither to be positioned as a practical guideline nor to provide any constraints on the existing accounting practices.

Release of the Exposure Draft of Practical Solution on Transactions of Delivering the Company’s Own Stock to Employees etc. through Trusts


The original document is available at JICPA website.