Japan IFRS Adoption, Opportunity or Cost for Private Equity Fund Managers?

This report discusses the impact of the ASBJs' decision to implement IFRS Fair Value reporting standards in Japan, specifically the valuation consideration for managers of private & illiquid investments.

The report looks into the following areas:

• Background and motivation behind the ASBJs' decision
• Historical overview of the investment, accounting and valuation landscape for private equity in Japan
• Impact of the new accounting regulations on the valuation of fund investments

Download the report (English)	Download the report (Japanese)

Posted 28 January 2022 by Peter Alleston, Executive Director, Private Equity & Debt Services, S&P Global Market Intelligence

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This article was published by S&P Global Market Intelligence and not by S&P Global Ratings, which is a separately managed division of S&P Global.