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Comments (Mar, 2014)

Comments on the Exposure Draft "IFRS for SMEs (Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities.)"

March 26,2014

On March 3, 2014, the JICPA submitted comments on the Exposure Draft "IFRS for SMEs (Proposed amendments to the International Financial Reporting Standard for Small and Medium-sized Entities.)"

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

http://www.hp.jicpa.or.jp/specialized_field/files/4-11-0-2e-20140326.pdf

Comments on Exposure Draft 52 "Disclosure of Interests in Other Entities"

March 18,2014

On February 28, 2014, the JICPA submitted comments on Exposure Draft 52 "Disclosure of Interests in Other Entities" to the International Public Sector Accounting Standards Board (IPSASB).

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

http://www.hp.jicpa.or.jp/specialized_field/files/4-99-52-2e-20140318.pdf

Comments on Exposure Draft 51 "Joint Arrangements"

March 18,2014

On February 28, 2014, the JICPA submitted comments on Exposure Draft 51 "Joint Arrangements" to the International Public Sector Accounting Standards Board (IPSASB).

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

http://www.hp.jicpa.or.jp/specialized_field/files/4-99-51-2e-20140318.pdf

Comments on Exposure Draft 50 "Investments in Associates and Joint Ventures"

March 18,2014

On February 28, 2014, the JICPA submitted comments on Exposure Draft 50 "Investments in Associates and Joint Ventures" to the International Public Sector Accounting Standards Board (IPSASB).

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

http://www.hp.jicpa.or.jp/specialized_field/files/4-99-50-2e-20140318.pdf

Comments on Exposure Draft 49 "Consolidated Financial Statements"

March 18,2014

On February 28, 2014, the JICPA submitted comments on Exposure Draft 49 "Consolidated Financial Statements" to the International Public Sector Accounting Standards Board (IPSASB).

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

http://www.hp.jicpa.or.jp/specialized_field/files/4-99-49-2e-20140318.pdf

Comments on Exposure Draft 48 "Separate Financial Statements"

March 18,2014

On February 28, 2014, the JICPA submitted comments on Exposure Draft 48 "Separate Financial Statements" to the International Public Sector Accounting Standards Board (IPSASB).

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

http://www.hp.jicpa.or.jp/specialized_field/files/4-99-48-2e-20140318_1.pdf

Comments on the Exposure Draft "Annual Improvements to IFRSs 2012-2014 Cycle."

March 14,2014

On March 14, 2014, the JICPA submitted comments on the Exposure Draft "Annual Improvements to IFRSs 2012-2014 Cycle."

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

http://www.hp.jicpa.or.jp/specialized_field/files/4-11-0-2e-20140314.pdf

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