Corporate Accounting
The Corporate Accounting Committee (CAC) is a standing committee of the SAAJ composed of 12 members, most of whom are financial statement users including equity and credit analysts and portfolio managers while a few are academicians and public accountants.
The CAC actively follows the developments of corporate accounting rules and regulations in order to present opinions from the viewpoint of financial analysts who are the main users of financial statements.
Comments
2025 Comments
- Comments on Exposure Draft (20 January 2025)
“Equity Method of Accounting”
(439KB)
2024 Comments
- Comments on Exposure Draft (31 October 2024)
“Climate-related and Other Uncertainties in the Financial Statements” (281KB) - Comments on Exposure Draft (7 August 2024)
“Contracts for Renewable Electricity” (349KB) - Comments on Exposure Draft (12 July 2024)
“Business Combinations – Disclosures, Goodwill and Impairment” (511KB) - Comments on Exposure Draft (28 March 2024)
“Financial Instruments with Characteristics of Equity” (485KB)
2023 Comments
- Comments (20 September 2023)
“Consultation on Goodwill” (297KB)
2021 Comments
- Comments on Exposure Draft (22 November 2021)
“Management Commentary” (258KB) - Comments on Request for Information (24 September 2021)
“Third Agenda Consultation” (254KB)
2020 Comments
- Comments on Discussion Paper (28 December 2020)
“Business Combinations – Disclosures, Goodwill and Impairment” (523KB) - Comments on Exposure Draft (30 September 2020)
“General Presentation and Disclosures” (1,644KB)
2019 Comments
- Comments on Discussion Paper (7 January 2019)
“Financial Instruments with Characteristics of Equity” (278KB)
2017 Comments
- Comments on Discussion Paper (2 October 2017)
“Disclosure Initiative－Principles of Disclosure” (355KB)
2016 Comments
- Comments on The IAASB’s Invitation to Comment (16 May 2016)
“Overview Enhancing Audit Quality in the Public Interest” (117KB)
2015 Comments
- Comments on Request for Views (24 December 2015)
“2015 Agenda Consultation” (191KB) - Comments on Request for Views (30 November 2015)
“Trustees’ Review of Structure and Effectiveness: Issues for the Review” (175KB) - Comments on Exposure Draft (25 November 2015)
“Conceptual Framework for Financial Reporting” (210KB)
2014 Comments
- Comments on Discussion Paper (17 October 2014)
“Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging” (181KB) - Comments on Exposure Draft (23 July 2014)
“Disclosure Initiative, Proposed Amendments to IAS 1” (265KB) - Comments on Discussion Paper (14 January 2014)
“A Review of the Conceptual Framework for Financial Reporting” (353KB)
2013 Comments
- Comments on Exposure Draft (22 November 2013)
“Reporting on Audited Financial Statements: Proposed New and Revised International Standards on Auditing” (159KB) - Comments on Exposure Draft (10 September 2013)
“Leases” (239KB) - Comments on Exposure Draft (5 July 2013)
“Financial Instruments : Expected Credit Losses” (253KB) - Comments on Exposure Draft (28 March 2013)
“Classification and Measurement : Limited Amendments to IFRS 9” (238KB)
2012 Comments
- Comments in response to Invitation to Comment (5 October 2012)
“Improving the Auditor’s Report” (217KB) - Comments on Exposure Draft (13 March 2012)
“Revenue from Contracts with Customers” (355KB)
2011 Comments
- Comments on Request for Views (30 November 2011)
“Agenda Consultation 2011” (85KB) - Comments on the Report of the Trustees’ Strategy Review (25 July 2011)
“IFRSs as the Global Standard: Setting a Strategy for the Foundation’s Second Decade” (148KB) - Comments on Consultative Report (8 April 2011)
“The Review of the IFRS Foundation’s Governance” (161KB) - Comments on Supplement to Exposure Draft (1 April 2011)
“Financial Instruments : Impairment” (235KB) - Comments on Exposure Draft (9 March 2011)
“Hedge Accounting” (92KB) - Comments in Response to Paper for Public Consultation (18 February 2011)
“Status of Trustees’ Strategy Review” (107KB) - Comments in Response to Request for Views (31 January 2011)
“Effective Dates and Transition Methods” (116KB)
2010 Comments
- Comments on Exposure Draft (15 December 2010)
“Leases” (191KB) - Comments on Exposure Draft (22 October 2010)
“Revenue from Contracts with Customers” (79KB) - Survey (October 2010)
“Accounting Standards” (85KB) - Comments on Exposure Draft (30 September 2010)
“Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities” (68KB) - Comments on Exposure Draft (30 September 2010)
“Presentation of Items of Other Comprehensive Income” (90KB) - Comments on Exposure Draft (3 September 2010)
“Defined Benefit Plans” (67KB) - Comments on Exposure Draft (16 July 2010)
“Fair Value Option for Financial Liabilities” (63KB) - Comments on Exposure Draft (30 June 2010)
“Financial Instruments：Amortized Cost and Impairment” (69KB) - Comments on Exposure Draft (12 May 2010)
“Measurement of Liabilities in IAS 37” (67KB)
2009 Comments
- Comments (30 November 2009)
“Proposals for Enhanced Public Accountability” (70KB) - Comments on Exposure Draft (4 September 2009)
"Financial Instruments: Classification and Measurement" (87KB) - Comments on Discussion Paper (31 August 2009)
“Credit Risk in Liability Measurement” (96KB) - Comments on Exposure Draft (31 July 2009)
“Derecognition” (78KB) - Comments on Discussion Paper (19 June 2009)
“Preliminary Views on Revenue Recognition in Contracts with Customers” (81KB) - Comments on Request for Views (20 April 2009)
“Proposed FASB Amendments” (25KB) - Comments (13 April 2009)
“Financial Statement Presentation” (36KB) - Comment Letter to SEC (9 January 2009)
“Pro-cyclicality of Accounting Standards and Banking Provisions” (334KB)
