Amendments to "Accounting guidelines for small and medium-sized entities (2009 edition)"
May 29, 2009
The Committee of Accounting Guidelines for Small and Medium-sized Entities amended "The Accounting Guidelines for Small and Medium-sized Entities", and released them on April 17, 2009. This committee was established by JICPA, the Japan Federation of Certified Public Tax Accountants' Associations, the Japan Chamber of Commerce and Industry, and the Accounting Standards Board of Japan (ASBJ).
Since the previous amendment of these guidelines, the ASBJ has issued or amended a number of accounting standards. Of these, ASBJ Statement No. 15 "Accounting Standard for Construction Contracts" was addressed in the 2009 edition.
The guidelines are available in Japanese only.