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Comments (Dec, 2006)

Comments on Exposure Draft of Proposed Amendments to IAS 27 "Consolidated and Separate Financial Statements"

December 22,2006

On November 2, 2005, the JICPA submitted comments on Exposure Draft of Proposed Amendments to IAS 27 "Consolidated and Separate Financial Statements".

JICPA's comment letter to the IASB can be obtained at:

http://www.hp.jicpa.or.jp/english/images/e20051110-02.pdfPDF(PDF · 2P · 13.3KB)

Comments on Exposure Draft of Proposed Amendments to IAS 37 "Provisions, Contingent Liabilities and Contingent Assets" and IAS 19 "Employee Benefits"

December 22,2006

On November 2, 2005, the JICPA submitted comments on Exposure Draft of Proposed Amendments to IAS 37 "Provisions, Contingent Liabilities and Contingent Assets" and IAS 19 "Employee Benefits".

JICPA's comment letter to the IASB can be obtained at:

http://www.hp.jicpa.or.jp/english/images/e20051110-03.pdfPDF(PDF · 2P · 12.0KB)

Comments on Exposure Draft of Proposed Amendments to IFRS 3 "Business Combinations"

December 22,2006

On November 2, 2005, the JICPA submitted comments on Exposure Draft of Proposed Amendments to IFRS 3 "Business Combinations".

JICPA's comment letter to the IASB can be obtained at:

http://www.hp.jicpa.or.jp/english/images/e20051110-01.pdfPDF(PDF · 3P · 16.7KB)

JICPA responded to IAESB Proposed Pronouncements

December 20,2006

On December 7,2006, The JICPA submitted comments on Exposure Drafts of International Accounting Education Standards Board(IAESB);

Proposed International Education Practice Statement "Approaches to Developing and Maintaining Professional Values, Ethics and Attitudes"

JICPA's comment letter to the IAESB can be obtained at:

http://www.hp.jicpa.or.jp/english/images/e-20061220-01.pdfPDF(PDF · 2P · 12.3KB)

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