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Comments (Apr, 2013)

Comments on the Exposure Draft "Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28)."

April 24,2013

On April 23, 2013, the JICPA submitted comments on the Exposure Draft "Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Proposed amendments to IFRS 10 and IAS 28)."

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

http://www.hp.jicpa.or.jp/specialized_field/files/4-11-10_23-2e-20130423.pdf

Comments on the Exposure Draft "Acquisition of an Interest in a Joint Operation (Proposed amendments to IFRS 11)."

April 24,2013

On April 23, 2013, the JICPA submitted comments on the Exposure Draft "Acquisition of an Interest in a Joint Operation (Proposed amendments to IFRS 11)."

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

http://www.hp.jicpa.or.jp/specialized_field/files/4-11-11-2e-20130423.pdf

Comments on the Exposure Draft "Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9)."

April 16,2013

On April 2, 2013, the JICPA submitted comments on the Exposure Draft "Novation of Derivatives and Continuation of Hedge Accounting (Proposed amendments to IAS 39 and IFRS 9)."

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

 

http://www.hp.jicpa.or.jp/specialized_field/files/4-11-0a-2e-20130416.pdf

Comments on the Exposure Draft "Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38)."

April 3,2013

On April 2, 2013, the JICPA submitted comments on the Exposure Draft " Clarification of Acceptable Methods of Depreciation and Amortisation (Proposed amendments to IAS 16 and IAS 38)."

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

http://www.hp.jicpa.or.jp/specialized_field/files/4-11-IAS18_38-2e-20130403.pdf

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