ASBJ released PITF No. 31 Practical Solution on Accounting for Leases by Lessees under the New Measure to Promote Investment in Facilities Using Lease Methods

View this page in: 日本語 News No.258
  • On June 30, 2014, the Accounting Standards Board of Japan (ASBJ) issued PITF No. 31 Practical Solution on Accounting for Leases by Lessees under the New Measures to Promote Investment in Facilities Using Lease Methods.
  • The purpose of the practical solution is to clarify lessee accounting and disclosure requirements for the lease transactions under the new scheme that has been implemented through Japanese Revival Plan.
  • The practical solution is effective immediately upon issuance.

ASBJ released PITF No. 31 Practical Solution on Accounting for Leases by Lessees under the New Measure to Promote Investment in Facilities Using Lease Methods


The original documents are available at ASBJ website.