ASBJ issued Revised Accounting Standards for Business Combinations and related standards and implementation guidance

View this page in: 日本語 News No.239
  • On September 13, 2013, the Accounting Standards Board of Japan (ASBJ) has issued Revised Accounting Standards for Business Combinations and related standards and implementation guidance (hereinafter, the “Standards”).
  • The revision introduces some changes to accounting for transactions with non-controlling interests, acquisition-related costs and provisional accounting treatment.
  • The Standards are effective for annual periods beginning on or after 1 April 2015 and early adoption is permitted for annual periods beginning on or after 1 April 2014 (with exceptions for some items).

ASBJ issues Revised Accounting Standards for Business Combinations and related standards and implementation guidance


The original document is available at ASBJ website.