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Book Financial Reporting in Japan

Download or read book Financial Reporting in Japan written by Terence E. Cooke and published by Wiley-Blackwell. This book was released on 1992-01-01 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Financial Reporting in Japan examines Japanese practices and regulations in detail and places them in their 'environmental' and business context. It is generally agreed that Japan is one of the key countries so far as the harmonization of international accounting standards is concerned." "Part I covers the evolution of Japanese accounting and reporting practices examining Japanese enterprises, government, accounting regulation, and the accounting profession itself." "Part II deals in detail with principles and practice including disclosure principles, asset valuation, and a unique survey of Japanese corporate annual reports covering both listed and unlisted companies." "The final section contains substantive appendices providing examples of corporate financial reporting; a summary and comparison of Japanese, US and UK practice; recommendations issued by the Japanese Institute of Certified Public Accountants; and a chronology of accounting in Japan." "The book will be an indispensable analysis and reference for professionals and analysts or researchers concerned with the Japanese finance and business sectors, international accounting, and international trade and is published in association with the ICAEW."--BOOK JACKET.Title Summary field provided by Blackwell North America, Inc. All Rights Reserved

Book A Comparison of Japanese and U S  Financial Reporting Practices

Download or read book A Comparison of Japanese and U S Financial Reporting Practices written by Marwick Peat and published by . This book was released on 1979 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Financial Reporting in Japan

Download or read book Financial Reporting in Japan written by Robert J. Ballon and published by Kodansha. This book was released on 1976 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Accounting Regulation in Japan

Download or read book Accounting Regulation in Japan written by Masatsugu Sanada and published by Routledge. This book was released on 2019-09-18 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.

Book A Comparison of Financial Statements of U S  and Japan and a Possibility of Improvements of Presentation and Structure of Financial Statements

Download or read book A Comparison of Financial Statements of U S and Japan and a Possibility of Improvements of Presentation and Structure of Financial Statements written by Dongtae Lee and published by . This book was released on 1975 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book The Transition of Corporate Financial Reporting in Japan

Download or read book The Transition of Corporate Financial Reporting in Japan written by Yasutake Oishi and published by . This book was released on 2001 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Comparison of Japanese and U S  Reporting and Financial Practices

Download or read book Comparison of Japanese and U S Reporting and Financial Practices written by and published by . This book was released on 1989 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book The Transition of Finance in Japan and the United States  A Comparative Perspective

Download or read book The Transition of Finance in Japan and the United States A Comparative Perspective written by Thomas F. Cargill and published by Hoover Press. This book was released on 1988 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Accounting and Financial Reporting in Japan

Download or read book Accounting and Financial Reporting in Japan written by Leslie G. Campbell and published by . This book was released on 1985 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Accounting and Financial Reporting in Japan

Download or read book Accounting and Financial Reporting in Japan written by Christopher Nobes and published by . This book was released on 1991 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Japanese Corporate Finance and International Competition

Download or read book Japanese Corporate Finance and International Competition written by Masasuke Ide and published by Palgrave Macmillan. This book was released on 1998 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: The central theme of this book is to demonstrate that the relationship is based financial system was the hidden key factor to explain Japan's phenomenal economic growth after WWII by providing low cost of capital to major Japanese companies as a powerful edge in the export market. The book compares and contrasts the Japanese financial system in detail to that of the US and emphasizes the importance of relationship driven share ownership structure and the stock market behavior which valued highly the low profitability of Japanese management. Through the international comparison of corporate profitability and cost of capital, the book develops a theoretical framework which shows how the financial system affects directly and indirectly international economic competition and the macroeconomic performance of nations. Then the book critically reassesses the traditional Japanese approach to economic value creation as a catch-up model, including the analysis of current major economic difficulties facing Japan.

Book A Comparison of the Financial Management in Corporate America and Japan

Download or read book A Comparison of the Financial Management in Corporate America and Japan written by Sonda D. Canzater and published by . This book was released on 1994 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Book Design and Implementation of Contracts

Download or read book Design and Implementation of Contracts written by Shyam Sunder and published by . This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Design of contracts that define firms, and their accounting systems depends on the conditions in the firm's factor and product markets. We examine the fundamental difficulty of defining and developing "uniform" accounting for diverse economic environments across countries and compare the differences in conditions prevailing in some key markets in Japan and the United States. There are important differences in industrial organization, accounting entities, markets for capital, managers, and labor, employee risk bearing, role of government, and market for corporate control. It would be difficult to defend the current reporting practices in either country to be optimal relative to the current or anticipated future market conditions. Instead of making premature commitment to a single set of worldwide standards, there may be value to allowing alternative sets of standards to compete in the marketplace.

Book Comparison of Japanese and U S  Reporting and Financial Practices

Download or read book Comparison of Japanese and U S Reporting and Financial Practices written by KPMG Peat Marwick and published by . This book was released on 1989 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: