Keywords: ASBJ
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Journal Articles
Qualitative Research in Accounting & Management 1–30.
Published: 10 September 2026
... The authors conduct a qualitative document analysis of the Accounting Standards Board of Japan ( ASBJ ) records and 152 public comment letters, focusing on two core policy themes: acceptance of IFRS 15 requirements and inclusion of optional treatments to address domestic implementation issues. Stakeholder...

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