of Accounting in Japan -- CHAPTER 5 – Global Unification of Accounting Standards -- CHAPTER 6 – Diffusion and Penetration … of Fair Value Accounting -- CHAPTER 7 – The Pursuit of Better Corporate Governance -- CHAPTER 8 – Conclusion: Hybrid of …Accounting standards have fundamental effects in shaping economic life. Okamoto’s fine book combines his theoretical …

in U.S. companies. This paper shows the tax implications and accounting rules for stock option plans. By comparison of … the tax and accounting rules for different compensation schemes we show that the popularity of stock options may be mainly … due to the U.S. Generally Accepted Accounting Principles (US-GAAP) which require no charge to earnings for speciffically …

This chapter analyzes the role of financial accounting in the German financial system. It starts from the common … perception that German accounting is rather 'uninformative'. This characterization is appropriate from the perspective of an arm … perspective is adopted. The German accounting system exhibits several arrangements that privately communicate information to …

The objective of the IFRS for SMEs is to provide SMEs an attractive accounting alternative according to international …