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Communiqué from latest China-Japan-Korea accounting standard setters meeting

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18 Oct 2021

A communiqué has been issued from a meeting of the standard setters from China, Japan and the Republic of Korea held by video conference on 13 October 2021.

In addition to representatives from the three countries' standard-setting bodies, observers from the IASB and guests from Hong Kong and Macao attended the meeting.

The three countries presented and shared experiences and views on the following accounting topics:

  • Independent Supplementary Temporary Standards (e.g., Covid-19-related amendments to IFRS 16)
  • Business Combinations under Common Control
  • Intangible assets, with a focus on crypto-assets

Please click for the full communiqué (link to KASB website).

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