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  • 1
    Online-Ressource
    Online-Ressource
    Accounting Regulation in Japan : Evolution and Development from 2001 To 2015. (2019)
    Milton :Routledge,
    Details
    UID:
    almahu_9949383622302882
    Umfang: 1 online resource (109 pages)
    ISBN: 9781000710021 , 1000710025 , 9780429273261 , 0429273266 , 9781000710809 , 1000710807 , 9781000710410 , 1000710416
    Serie: Routledge Focus on Accounting and Auditing
    Inhalt: 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.
    Anmerkung: Cover; Half Title; Series Page; Title; Copyright; Contents; List of figures; List of tables; Acknowledgments; Introduction; Summary of this book; Outline of the chapters; 1 Background; Prior literature; Theoretical background; 2 Accounting regulation in Japan; Institutional background; Achieving the convergence of IFRS and Japanese GAAP (2001-2006); Voluntary adoption of IFRS (2007-2011); Increasing the voluntary application of IFRS (2011- ); Summary; 3 Interplay between Japan's accounting standards and theories of regulation; Public interest theory; Capture theory; Cultural theory; Summary , ConclusionsSummary of our findings; Value and contributions; Future challenges; Bibliography; Appendices; Appendix A; Appendix B; Appendix C; Index
    Weitere Ausg.: Print version: Sanada, Masatsugu. Accounting Regulation in Japan : Evolution and Development from 2001 To 2015. Milton : Routledge, ©2019 ISBN 9780367221072
    Sprache: Englisch
    Schlagwort(e): Electronic books. ; Electronic books. ; History.
    URL: https://www.taylorfrancis.com/books/9780429273261
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    Stabi Berlin
    HU Berlin
  • 2
    Buch
    Buch
    Accounting regulation in Japan : evolution and development from 2001 to 2015 (2020)
    London : Routledge
    Details
    UID:
    gbv_1669910547
    Umfang: viii, 96 Seiten , Illustrationen
    ISBN: 9780367221072
    Serie: Routledge focus on accounting and auditing
    Inhalt: "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. Firstly, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Secondly, 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"--
    Anmerkung: Includes bibliographical references and index
    Weitere Ausg.: ISBN 9780429273261
    Weitere Ausg.: Erscheint auch als Online-Ausgabe Sanada, Masatsugu Accounting Regulation in Japan Milton : Routledge, 2019 ISBN 9781000710021
    Weitere Ausg.: ISBN 1000710025
    Weitere Ausg.: ISBN 9780429273261
    Weitere Ausg.: ISBN 0429273266
    Weitere Ausg.: ISBN 9781000710809
    Weitere Ausg.: ISBN 1000710807
    Weitere Ausg.: ISBN 9781000710410
    Weitere Ausg.: ISBN 1000710416
    Sprache: Englisch
    Schlagwort(e): Japan ; Buchführung ; International Financial Reporting Standards ; Geschichte 2001-2015
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Buch
    Stabi Berlin get availability status
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