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ASBJ adopts IFRS 9 unmodified as JMIS

  • ASBJ (Accounting Standards Board of Japan) Image
  • Japan Image

11 Apr 2018

The Accounting Standards Board of Japan (ASBJ) has issued amendments to ‘Japan’s Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications'.

The amendments reflect the endorsement process on IFRS 9 (2014) and the Standards issued by the IASB as of 30 June 2017 and are effective on or after 1 January 2018, with the exception of IFRS 16 and IFRS 17.

After careful consideration, the ASBJ decided that no ‘deletions or modifications’ should be made for this round of endorsement process, therefore, the amendments made simply reflect the endorsement of the pronouncements.

For more information, see the press release and related documents on the ASBJ website (all documents available in the English language).

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.