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ASBJ statement on progress toward convergence

  • Japan Image

02 Feb 2006

The Accounting Standards Board of Japan (ASBJ) has released a Statement on Japan's Progress Toward Convergence between Japanese GAAP and IFRSs.

In the statement, the ASBJ describes its recent progress toward convergence on asset retirement obligations, construction contracts, and disclosure of financial instruments at fair value. The ASBJ also describes its plans to address the issues that the Committee of European Securities Regulators (CESR) identified in the technical advice on equivalence of third country GAAP in July 2005. Click for:
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