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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
February 2012
- 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
December 2011
- No.189
- The Release of draft interim proposal for the reform of the system of laws for the Companies
- No.188
- The promulgation of “Amendment to the 2011 Tax Reform Bill” and “Special Measures to Secure the Financial Resources to Implement the Restoration from the Tohoku Earthquake”
November 2011
- No.187
- The publication of the Revised Ordinance for Enforcement of the Companies Act and Ordinance on Accounting of Companies
- No.186
- The publication of Cabinet Orders, Cabinet Office Ordinances, and others on 2011 Act on the Revised Financial Instruments and Exchange Act (enforcement within six months)
- No.185
- The exposure draft of the fundamental guideline for Small and Medium-sized Entities
- No.184
- The exposure draft of Cabinet Orders, Cabinet Office Ordinances, and others on 2011 Act on Revised Financial Instruments and Exchange Act (enforcement within a year)
October 2011
- No.183
- The tax treatment by a company in application of "Accounting Standard for Accounting Changes and Error Corrections" (information)
- No.182
- Publication of the revised Regulations on Consolidated Financial Statements, etc
September 2011
- No.181
- Exposure draft of the revised Ordinance for Enforcement of the Companies Act and Ordinance on Accounting of Companies
- No.180
- Publication of the revised Regulations on Consolidated Financial Statements, etc
August 2011
- No.179
- Publication of the revised Cabinet Office Ordinance on Disclosure of Corporate Information, etc
- No.178
- Exposure draft of the revised Regulations on Consolidated Financial Statements and others
- No.177
- Publication of the revised Cabinet Office Ordinance on Definitions under Article 2 of the Financial Instruments and Exchange Act etc.
July 2011
- No.176
- Release of the Amendments to the Accounting Guidelines for Small and Medium-sized Entities for the 2011 edition
- No.175
- Publication of ''Revision of the semi-annual auditing standards and quarterly review standards (Council Opinions)''
- No.174
- Publication of the revised Regulations on Financial Statements etc.
June 2011
May 2011
- No.172
- Release of the Audit and Assurance Practice Committee Practical Guidelines No.84 "Consistency of accounting procedures for Annual Financial Statements and Interim Financial Statements"
- No.171
- Release of a report on ”the Panel on Non-consolidated Financial Statements”
April 2011
- No.170
- Revised Auditing and Assurance Practice Committee Statement No. 81 〝Tentative Audit Treatment for Depreciation〝
- No.169
- Exposure Draft of ''Revision of the semi-annual auditing standards and quarterly review standards''
- No.168
- Publication of the revised Cabinet Office Ordinance on Disclosure of Corporate Information, and others
- No.167
- Revised Accounting Practice Committee Statement No.4 “Practical Guidelines on Accounting for Foreign Currency Transactions”, etc.
- No.166
- Revised Auditing and Assurance Practice Committee Statement No.42 “Audit Treatment for Reserves of Special Taxation Measures Law, Provision or Reserves under the special law, and Provision for directors' retirement benefits”,etc.
- No.165
- Publication of the revised Regulations on Quarterly Financial Statements etc.
- No.164
- Publication of the revised Ordinance on Accounting of Companies
- No.163
- Exposure Draft of the Audit and Assurance Practice Committee Practical Guidelines ”Consistency of accounting procedures for Annual Financial Statements and Interim Financial Statements”
- No.162
- Notification from the Chairman and President of JICPA (kaichou-tuuchou) ”Auditing treatment for disaster from the North Eastern Japan Earthquake”
- No.161
- Revision of the Standards and Practice Standards for Management Assessment and Audit concerning Internal Control Over Financial Reporting (Council Opinions)
March 2011
- No.160
- Revised Accounting Standard for Consolidated Financial Statements and related Implementation Guidance and Practical Solution
- No.159
- Revised Accounting Standard for Quarterly Financial Reporting and related Standard and Implementation Guidance
- No.158
- Revised Practical Solution on Tentative Treatment of Tax Effect Accounting Under Consolidated Taxation System(Part 1)
- No.157
- Issue Paper on improvements of Accounting Standard for Financial Instruments (Classification and Measurement of Financial Liabilities)
- No.156
- Exposure Draft of the revised Audit and Assurance Implementation Committee Report No. 81“Tentative Audit Treatment for Depreciation”
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