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IASB and ASBJ hold convergence discussions

  • Japan Image

29 Mar 2007

Representatives of the IASB and the Accounting Standards Board of Japan met on 27 and 28 March 2007 in Tokyo to discuss convergence of Japanese GAAP and International Financial Reporting Standards.

The agenda included:
  • The progress that has been made by the ASBJ in the areas of intangible assets, retrospective restatement, and scope of consolidation (including SPEs and consolidation of foreign subsidiaries)
  • IASB projects on post-retirement benefits, measurement, conceptual framework, and business combinations.
Click for IASB Press Release (PDF 56k).

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