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Books > Business & Economics > Business & management > Business strategy
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Accounting Regulation in Japan - Evolution and Development from 2001 to 2015 (Hardcover)
Loot Price: R1,496
Discovery Miles 14 960
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Accounting Regulation in Japan - Evolution and Development from 2001 to 2015 (Hardcover)
Series: Routledge Focus on Accounting and Auditing
Expected to ship within 12 - 17 working days
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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.
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