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Financial Reporting In Japan
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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 Financial Reporting in Japan by : Robert J. Ballon
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 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 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 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 : Leslie G. Campbell
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 Synopsis Financial Reporting in Japan by : Holger Kluge
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:
Book Synopsis Accounting and Financial Reporting in Japan by : Christopher Nobes
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 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 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 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 . This book was released on 1987 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Financial Behavior of Japanese Corporations by : Robert J. Ballon
Download or read book The Financial Behavior of Japanese Corporations written by Robert J. Ballon and published by Kodansha. This book was released on 1988 with total page 288 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Fixed Revenue Accounting: A New Management Accounting Framework by : Suzuki Kenichi
Download or read book Fixed Revenue Accounting: A New Management Accounting Framework written by Suzuki Kenichi and published by World Scientific. This book was released on 2018-10-26 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first in the management accounting framework literature to provide readers with insights on how to manage revenue and profit models by developing relationships with customers. The Principal Editor, Professor Kenichi Suzuki, is the founding father of Fixed Revenue Accounting (FRA) and his inputs offer invaluable insights on how businesses can increase revenue and adopt preventative measures to deal with the fluctuations in the economy.FRA is a new management accounting tool that evaluates and manages the impacts of fixed customers on a company's financial health. 'Fixed customers' refer to frequent or regular customers who are expected to repeat their purchases. Their repeated purchases produce stability of revenue which in turn creates a stable profit environment and certainty. The profitability and stability generated by fixed customers can be utilized for strategic management, planning, and decision making to encourage investment for future growth.This book provides a deep understanding of the usefulness of the new management accounting tool, and covers both the introduction of the concept of FRA and accompanying case studies in the contexts of Japanese manufacturing and service companies adopting the FRA model by examining profitability, stability, and growth analysis.
Book Synopsis The Transition of Corporate Financial Reporting in Japan by : Yasutake Oishi
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 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 A Comparison of Corporate Financial Reporting in Japan and the United States by : Hiroyuki Itami
Download or read book A Comparison of Corporate Financial Reporting in Japan and the United States written by Hiroyuki Itami and published by . This book was released on 1982 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
