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Japan’s Modified International Standards (JMIS) : Accounting Standards Comprising IFRSs and the ASBJ Modifications
Extract (see ASBJ website) In June 2013, the Business Accounting Council, an advisory body to the Financial Services Agency of Japan published “The Present Policy on the Application of International Financial Reporting Standards (IFRS)” (‘Present Policy’). The ‘Present Policy’ stated that a process of endorsing International Financial Reporting Standards (‘IFRS’) should be implemented as a measure to build up the number of entities voluntarily applying IFRS in Japan and that the Accounting Standards Board of Japan (‘ASBJ’) is expected to perform the process expeditiously. Following the publication of the Present Policy, the ASBJ established the “Working Group for the Endorsement of IFRS”, which started its deliberations in August 2013. Today, the ASBJ is issuing the Exposure Draft on “Japan’s Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications”, which was approved at its 292th Board meeting held on 24 July 2014. |
PricewaterhouseCoopers LLP
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