ASBJ Reference Directory

Accounting Standards Board of Japan

Japanese Generally Accepted Accounting Principles (Japan GAAP) comprise the financial reporting standards issued by the Accounting Standards Board of Japan (ASBJ), covering topics such as financial instruments, revenue, leases, and business combinations.

46 Total Standards

43 Active / Current

3 Historical / Withdrawn

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Active Standards

Accounting Standard for Treasury Shares and Appropriation of Legal Reserve

Accounting Standard for Earnings Per Share

Accounting Standard for Directors' Bonus

Accounting Standard for Presentation of Net Assets in the Balance Sheet

Accounting Standard for Statement of Changes in Net Assets

Accounting Standard for Business Divestitures

Accounting Standard for Share-based Payment

Accounting Standard for Measurement of Inventories

Accounting Standard for Financial Instruments

Accounting Standard for Related Party Disclosures

Accounting Standard for Lease Transactions

Accounting Standard for Construction Contracts

Accounting Standard for Equity Method of Accounting for Investments

Accounting Standard for Disclosures about Segments of an Enterprise

Accounting Standard for Asset Retirement Obligations

Partial Amendments to Accounting Standard for Retirement Benefits

Accounting Standard for Disclosures about Fair Value of Investment and Rental Property

Accounting Standard for Business Combinations

Accounting Standard for Consolidated Financial Statements

Partial Amendments to Accounting Standard for Research and Development Costs

Accounting Standard for Accounting Changes and Error Corrections

Accounting Standard for Presentation of Comprehensive Income

Accounting Standard for Retirement Benefits

Accounting Standard for Current Income Taxes

Partial Amendments to Accounting Standard for Tax Effect Accounting

Accounting Standard for Revenue Recognition

Accounting Standard for Fair Value Measurement

Accounting Standard for Disclosure of Accounting Estimates

Implementation Guidance on Accounting Standard for Semi-annual Financial Reporting

Accounting Standard for Semi-annual Financial Reporting

Accounting Standard for Leases

Accounting Standard for Interim Financial Reporting

Partial Amendments to Accounting Standard for the Preparation of Semi-annual Consolidated Financial Statements

Partial Amendments to Accounting Standard for Preparing Consolidated Statements of Cash Flows

Partial Amendments to Accounting Standard for Tax Effect Accounting

Accounting Standard for Subsequent Events

Accounting for Goodwill

Accounting for Other Comprehensive Income

Implementation Guidance

ASBJ Document Type Overview, No. 1–34+

Practical Solutions

ASBJ Document Type Overview

Practical Solution

Special Corporate Tax for Defense

Historical Standards

Accounting Standard for Quarterly Financial Reporting