Representatives of the Financial Accounting Standards Board and the
Accounting Standards Board of Japan Hold Biannual Meeting
Representatives of the Financial Accounting Standards
Board (FASB) and the Accounting Standards Board of Japan (ASBJ) met on October
14 and 15, 2014, in Tokyo, Japan. This meeting was the seventeenth in a series
of biannual meetings between the FASB and the ASBJ to further their cooperative
efforts to develop high-quality global accounting standards.
At this meeting,
the FASB and the ASBJ both provided updates on their respective activities, and
discussed technical topics in which the both boards are interested, such as the
conceptual framework, disclosure framework, business combinations, and
leases.
The FASB and the ASBJ agreed that they would continue to exchange
views towards the development of accounting standards that contribute to the
soundness of global capital markets. The next meeting is planned in the first
half of 2015 in Norwalk.
Russell G. Golden, Chairman of the FASB,
stated, "The FASB was pleased to visit Tokyo with Yukio Ono hosting the biannual
meeting of the Boards for the first time since becoming Chairman of the ASBJ.
During the meeting, the Boards shared views on a number of accounting topics,
including potential ways to create greater comparability in standard. We value
the contributions of the ASBJ to this spirit of international collaboration, and
look forward to continuing our meetings together for many years to come."
Yukio Ono, Chairman of the ASBJ, stated, "This is the first biannual meeting
in Tokyo since I took up the position as the chairman of the ASBJ. I acknowledge
that the biannual meetings have long been very meaningful since the beginning in
2006. I think that we had another fruitful discussion at this meeting by
exchanging our views on various issues which the international accounting
community is currently facing. I believe that the discussions at this meeting
will contribute to the development of our respective domestic standards as well
as IFRSs developed by the IASB."
Contacts:
Takao
Kamiya, Director, Accounting Standards Board of Japan
Telephone:
+81.3.5510.2737
Email: t.kamiya@asb.or.jp
Robert W. Stewart, Senior
Vice President, Public Affairs
Financial Accounting Foundation
Telephone:
203.956.3451
Email: rwstewart@f-a-f.org
About the Accounting
Standards Board of Japan
The Accounting Standards Board of Japan
(ASBJ) was established in July 2001 as a private-sector organization. Accounting
standards developed by the ASBJ are to be authorized by the Financial Services
Agency as part of generally accepted accounting principles. The ASBJ develops
accounting standards and implementation guidance that appropriately reflect the
environment in which business enterprises operate. The ASBJ also communicates
with corresponding organizations abroad and contributes to the development of
global accounting standards. For more information about the ASBJ, visit its
website at https://www.asb.or.jp/asb/top_e.do.
About the Financial Accounting Standards Board
Since
1973, the Financial Accounting Standards Board has been the designated
organization in the private sector for establishing standards of financial
accounting and reporting. Those standards govern the preparation of financial
reports and are officially recognized as authoritative by the Securities and
Exchange Commission and the American Institute of Certified Public Accountants.
Such standards are essential to the efficient functioning of the economy because
investors, creditors, auditors, and others rely on credible, transparent, and
comparable financial information. For more information about the FASB, visit our
website at http://www.fasb.org/.