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

View this page in: 日本語 News No.238
  • FSA released an exposure draft of the revised regulations on consolidated financial statements and others (August 26, 2013).
  • Based on “The Present Policy on the Application of International Financial Reporting Standards (IFRS)” issued by Business Accounting Council on June 20, 2013, the exposure draft proposes to relax statutory requirements for Japanese companies' eligibility to voluntary application of IFRS.

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


The original document is available at FSA website.