Accounting Guidelines for Small and Medium-sized Entities (2013 edition)
February 10, 2014
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 03, 2014, "The Accounting Guidelines for Small and Medium-sized Entities (2013 edition)."
This year's amendments mainly include, among other things, revision of terms to make the guidelines in line with the ASBJ statements issued in 2012, particularly with the ASBJ Statement No. 26, Accounting Standard for Retirement Benefits.
The guidelines are available only in Japanese.