Japanese regulator proposes wider IFRS reporting, approves IASB amendments

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09 Aug 2010

The Financial Services Agency (FSA) of Japan has proposed to extend IFRS reporting in Japan to optionally include consolidated financial statements of non-public subsidiaries of domestic IFRS issuers. The proposals were issued on 4 August 2010 and comments on the proposals close on 3 September 2010.

The FSA has also approved the following IFRSs and related Interpretation, issued by the IASB in the first half of 2010, for use in Japan:
  • Limited Exemption from Comparative IFRS 7 Disclosures for First-time Adopters — amendment to IFRS 1 (Jan 2010)
  • Improvements to IFRSs (May 2010), including amendments to IFRIC 13

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