Accounting Guidelines for Small and Medium-sized Entities (2012 edition)
March 12, 2013
The Committee on Accounting Guidelines for Small and Medium-sized Entities (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)) amended, and released on February 22, 2013, "The Accounting Guidelines for Small and Medium-sized Entities (2012 edition)."
This year's amendments were minor, with some changes in wording to make the guidelines easier to understand for the users in small and medium-sized entities.
The guidelines are available only in Japanese.