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Accounting Regulation In Japan
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Book Synopsis Accounting Regulation in Japan by : Masatsugu Sanada
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 Synopsis Financial Reporting in Japan by : Terence E. Cooke
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 Synopsis Japanese Accounting by : Kyōjirō Someya
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.
Book Synopsis The Japanese Style of Business Accounting by : Shyam Sunder
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
Book Synopsis Accounting and Financial Reporting in Japan by : Frederick D. S. Choi
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:
Book Synopsis International Perspectives on Accounting and Corporate Behavior by : Kunio Ito
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.
Book Synopsis History of Management Accounting in Japan by : Hiroshi Okano
Download or read book History of Management Accounting in Japan written by Hiroshi Okano and published by Emerald Group Publishing. This book was released on 2015-10-01 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds light on the interpenetration process between practice and theory of "Japanese management accounting" by using historical methods. Japanese management accounting can be characterized by the fact that it not only emphasizes the management of entities, such as JIT, and kaizen activities both in the company but also suppliers.
Book Synopsis Current Business And Legal Issues In Japan's Banking And Finance Industry (2nd Edition) by : Mitsuru Misawa
Download or read book Current Business And Legal Issues In Japan's Banking And Finance Industry (2nd Edition) 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./a
Book Synopsis Corporate Governance in Japan by : N. Demise
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.
Book Synopsis Institutional Change and Performativity by : Noriaki Okamoto
Download or read book Institutional Change and Performativity written by Noriaki Okamoto and published by Springer Nature. This book was released on with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Current Business and Legal Issues in Japan's Banking and Finance Industry by : Mitsuru Misawa
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 2006-09-01 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is one of the few books written in English by a Japanese author with expertise in finance, law and business. The book presents issues pertaining to the three areas from Japan's and US viewpoints, and is based on ten articles, published in reputable journals, on current issues in finance and law in Japan. It includes additional comments on Japan's banking and finance industry. The book contains a number of citations which will help readers understand more about Japanese law and finance. It also serves as a reference source for people outside Japan interested in Japanese law and finance. This book will be of interest to businessmen, accountants and lawyers who wish to know more about the second largest economy in the world.
Book Synopsis Worldwide Financial Reporting by : George J. Benston
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.
Book Synopsis The Integration of the Accounting Standards of the U.S. and Japan by : Makiko Taira
Download or read book The Integration of the Accounting Standards of the U.S. and Japan written by Makiko Taira and published by . This book was released on 1993 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Japanese Issues and Perspective on the Convergence of International Accounting Standards by : Mitsuru Misawa
Download or read book The Japanese Issues and Perspective on the Convergence of International Accounting Standards written by Mitsuru Misawa and published by . This book was released on 2006 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the Japanese accounting method is a unique one of its own, Japanese companies trying to finance overseas are expected to be requested to disclose their performances based on the foreign countries' standards, or to disclose the tables for adjusting differences with these standards. It will be a major handicap for those Japanese companies as they will have difficulty in efficiently raising funds in the overseas markets.In consideration of these problems, it is a correct direction to change the Japanese accounting standards to international standards. However, the Japanese accounting standards were not built overnight but rather are backed by a long history and are deeply entangled with other regulations. There are other factors such as differences of culture and sense of values. In order to adopt the International Accounting Standards, reviews of other related laws such as the Commercial Law, the Securities Exchange Law and the Tax Law would become necessary.Consequently, a quick adoption of the International Accounting Standard is less likely to occur; it will most likely occur rather slowly. It is also a problem to be considered and solved in the overall process of total internationalization of the system of the Japanese economy. Although the Japanese effort of converging international with its domestic accounting standards is essential in the long run, Japan will have to take a position on the short term basis that each country should adopt a quot;mutual approvalquot; policy as long as the accounting standards of the respective countries are equivalent. This is a realistic measure for Japan for the time being.
Book Synopsis Japanese Management Accounting by : Yasuhiro Monden
Download or read book Japanese Management Accounting written by Yasuhiro Monden and published by . This book was released on 1989 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: Some of Japan's foremost management accounting researchers describe the strategic and practical approaches the Japanese take toward management and manufacturing, providing a cross-section of management accounting practices developed by Japanese companies, large and small. Case studies and illustrations provide for comparison to US practices. Annotation copyrighted by Book News, Inc., Portland, OR
Book Synopsis Impact of the International Accounting Standards on Japanese Financial Statements by : Takatomo Aiuchi
Download or read book Impact of the International Accounting Standards on Japanese Financial Statements written by Takatomo Aiuchi and published by . This book was released on 1997 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Analysis of the Development and Nature of Accounting Principles in Japan by : Yukio Fujita
Download or read book An Analysis of the Development and Nature of Accounting Principles in Japan written by Yukio Fujita and published by Scholarly Title. This book was released on 1991 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
