Japanese Institute of Certified Public Accountants / Financial Accounting Standards Foundation / Accounting Standards Board of Japan / Committee of European Securities Regulators / Federation of Stock Exchanges of Japan / Japanese Bankers Association / Japan Federation of Economic Organizations / Business Accounting Council / European Union / General Insurance Association of Japan / The Japan Chamber of Commerce & Industry / Japan Securities Dealers Association / Security Analysts Association of Japan / Accounting Standards Board of Japan All / FSA / Life Insurance Association of Japan / European Commission / /