Accounting Regulation in Japan : Evolution and Development from 2001 To 2015

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

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Year of publication:	2019
Authors:	Sanada, Masatsugu
Other Persons:	Tokuga, Yoshihiro (contributor)
Publisher:	Milton : Routledge
Subject:	Rechnungswesen \| Accounting \| Bilanzierungsgrundsätze \| Accounting standards \| IFRS \| Japan \| Buchführung \| International Financial Reporting Standards \| Geschichte 2001-2015

Extent:	1 online resource (109 p.).
Series:	Routledge Focus on Accounting and Auditing
Type of publication:	Book / Working Paper
Language:	English
ISBN:	978-1-000-71002-1 ; 1-000-71002-5 ; 978-0-429-27326-1 ; 0-429-27326-6 ; 978-1-000-71080-9 ; 1-000-71080-7 ; 978-1-000-71041-0 ; 1-000-71041-6
Classification:	Betriebliches Rechnungswesen ; Japan
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013180935