Download or read book Accounting and Financial Reporting in Japan written by Frederick D. S. Choi and published by Van Nostrand Reinhold Company. This book was released on 1987 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Download or read book Japanese Accounting written by Kyōjirō Someya and published by Oxford University Press. This book was released on 1996 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: Much attenton has been given to Japanese business, but this has mainly focused on management practices, production systems and manufacturing, and the business system. Very little has been written about Japanese accounting. In this new work, Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Accounting Research Institute, presents an overview of developments under three main headings: Japanese Accounting History, Problems in Financial Accounting Theory, and Cash Flow Accounting.
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:
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:
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:
Download or read book The Japanese Style of Business Accounting written by Shyam Sunder and published by Praeger. This book was released on 1999-12-30 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: A description of the unique aspects of Japanese business accounting, both in theory and practice. It covers methods, data, theory and comparisons, including the influence of Marxian theory and a direct comparison of Japanese and US market factors
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
Download or read book Worldwide Financial Reporting written by George J. Benston and published by Oxford University Press. This book was released on 2006-04-13 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: International accounting standards tend to converge, as do auditing, enforcement and corporate governance, whereas trading of equity shares remains essentially national. The book provides a thorough analysis of what information investors really need, how financial accounting systems developed and their current requirements in major commercial countries, and examines current issues, particularly the benefits and costs a single or multiple accounting standards, the bases for accounting standards, and limitations to accounting disclosure in financial statements.
Download or read book Accounting and Financial Reporting in Japan written by Frederick D. S. CHOI and published by . This book was released on 1987 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Perspectives on Accounting and Corporate Behavior written by Kunio Ito and published by Springer. This book was released on 2014-07-08 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite the globalization of accounting standards occurring through convergence to International Financial Reporting Standards, local accounting systems are deeply intertwined with each country’s unique institutions such as its corporate system, disclosure practices and enforcement mechanisms. First, this book empirically analyzes the effects of globalization and localization of accounting rules on corporate behavior such as earnings management, signaling, investment behavior and dividend payout policy. Second, the book unravels the economic consequences of disclosure based on the concept of self-disciplining enforcement such as management forecasts, environmental disclosures and risk disclosures by Japanese firms. This volume is a step forward in understanding the link between accounting and corporate behavior based on a new institutional accounting approach.
Download or read book Financial Reporting in Japan written by Holger Kluge and published by . This book was released on 1977 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Globalisatie en de Rol Van Financial Accounting Informatie in Japan written by Carien van Mourik and published by Rozenberg Publishers. This book was released on 2007 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comparative International Accounting written by Christopher Nobes and published by Pearson Higher Ed. This book was released on 2012-06-21 with total page 625 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its twelfth edition, Comparative International Accounting is renowned for its depth of discussion and comparative method of explaining the international dimensions of financial reporting. This text uncovers the conceptual and contextual foundations of International Financial Reporting Standards (IFRSs) and contrasts them with US generally accepted accounting principles (US GAAP). It also examines international differences that remain between countries such as China, France, Germany and Japan, and pays particular attention to the key issues of harmonization, political lobbying and the special accounting problems of multinational companies.
Download or read book FRAUDULENT FINANCIAL ACCOUNTING IN JAPAN written by Suematsu Yoshiaki and published by 友人社. This book was released on 2019-09-20 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: The final objective of this book is to consider the reasons for the many illegal acts of window dressing that are perpetrated, to search for the reasons and mechanisms of window dressing from the previous research in both Japan and the US with regard to its definition, and to propose policies to curb the incidence of window dressing.This book is laden with the promise of contributing to society and is based the conviction that controlling the incidence of window dressing will foster sound development of companies in Japan and restore stability to the social and economic order in Japan, which has been in a state of turmoil.
Download or read book Corporate Governance in Japan written by N. Demise and published by Springer Science & Business Media. This book was released on 2006-11-22 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of an international comparative study of corporate governance begun in 2002, and provides analysis of the issue as it applies to management, moral hazards, accounting practices, and the institutional investor from both a Japanese and a global perspective. The study presents a view of the company as an entity that not only maximizes profit for stockholders but that also has a social role to play in maintaining a sustainable society.
Download or read book Current Business and Legal Issues in Japan s Banking and Finance Industry written by Mitsuru Misawa and published by World Scientific Publishing Company. This book was released on 2011-04-20 with total page 596 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the 2nd edition of the author's earlier book with the same title. It contains additional five chapters that are added to reflect the most recent changes in the economy and law in Japan. At a time when foreign interest in the current Japanese market and economy is significant and becoming increasingly prominent, Japanese corporate behavior and practices are two potentially confusing areas for international businessmen, accountants and lawyers. This book features numerous insights into Japanese perspectives on finance, law and business, based on the author's expertise in these three areas. As the data provided in this book is pertinent to understanding Japanese laws and business practices, this text will be of great interest to foreign companies aspiring to be successful in Japan.
