Japanese Accounting and Auditing Topics

Japanese Accounting and Auditing Topics is hot topics and new pronouncements of Japanese accounting and auditing issues.

Each institution is presented as follows:
ASBJ：Accounting Standards Board of Japan
FASF：Financial Accounting Standards Foundation
JICPA：The Japanese Institute of Certified Public Accountant
FSA：Financial Service Agency
PITF：Practical Issue Task Force

April 2012

No.214: Exposure Drafts of Proposed Amendments to Accounting Standard for Presentation of Comprehensive Income and related Accounting Standard and Guidance
No.213: Exposure draft of Accounting Practice Committee research paper “Research Paper on the treatment of Comparison information”
No.212: Release of the revised Cabinet Office Ordinance on Disclosure of Corporate affairs, etc. and related Guideline
No.211: Release of “Reminders for the preparation and filing of Annual report, and implementation of a review of Annual report”
No.210: Release of “the Report by Panel on Accounting for Small and Medium-sized Entities”
No.209: Release of Auditing and Assurance Practice research paper No.25 ” Considerations of auditors when inappropriate accounting treatment is detected”
No.208: Release of the revised Q&A on Considerations of auditors in determining scope of a subsidiary and an affiliate in the consolidated financial statements
No.207: Release of the revised practical guidance of Audit and Assurance Implementation Committee No. 56“Tentative Audit Treatment of Unification of Accounting Policies applied among Parent Company and Subsidiaries” and related Q&A

March 2012

No.206: Public Consultation on the partial amendment to the public notice of the Designation of the International Financial Reporting Standards for their Voluntary Application in Japan
No.205: Release of Self-restraint Related Services Division 2012 inquiry notice No. 1“Audit Treatment of Accounting for disappearance of pension plan assets”
No.204: Release of Tax Expense for Quarterly Financial Reporting due to Tax Reform 2011
No.203: Exposure draft of the revised Cabinet Office Ordinance on Disclosure of Corporate affairs, etc. and related Guideline

February 2012

No.202: Exposure Drafts of the revised Q&A on Considerations of auditors in determining a subsidiary and an affiliate
No.201: Exposure Drafts of the revised practical guidance of Audit and Assurance Implementation Committee No. 56“Tentative Audit Treatment of Unification of Accounting Policies applied among Parent Company and Subsidiaries” and related Q&A
No.200: Release of the revised practical guidance of Audit and Assurance Implementation Committee No. 81“Tentative Audit Treatment of Depreciation”
No.199: Release of the revised Cabinet Orders, Cabinet Office Ordinances and others on 2011 Act on Revised Financial Instruments and Exchange Act (enforcement within a year)
No.198: Release of the revised Q&A on Tax Effect Accounting
No.197: Exposure Drafts of Tax Expense for Quarterly Financial Reporting in the fiscal years after Tax Reform 2011
No.196: Release of the fundamental guideline on accounting for Small and Medium-sized Entities

January 2012

No.195: Tax Expense for Quarterly Financial Reporting due to Tax Reform 2011
No.194: Exposure Drafts of Auditing and Assurance Practice research paper ” Considerations of auditors when inappropriate accounting treatment is detected”
No.193: Exposure draft of the revised Q&A on tax Effect Accounting
No.192: Revised “Illustrative business reports for Companies required by Regulations on Financial Statements and Ordinance for Enforcement of the Companies Act
No.191: ASBJ seeks views on the revised proposal for revenue recognition issued by the IASB and the FASB
No.190: Exposure Drafts of Tax Expense for Quarterly Financial Reporting due to Tax Reform 2011

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