|
Books > Business & Economics > Business & management > Business strategy
|
Buy Now
Accounting Regulation in Japan - Evolution and Development from 2001 to 2015 (Hardcover)
Loot Price: R1,592
Discovery Miles 15 920
|
|
|
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
|
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.
General
Is the information for this product incomplete, wrong or inappropriate?
Let us know about it.
Does this product have an incorrect or missing image?
Send us a new image.
Is this product missing categories?
Add more categories.
Review This Product
No reviews yet - be the first to create one!
|
You might also like..
|
Email address subscribed successfully.
A activation email has been sent to you.
Please click the link in that email to activate your subscription.
Welcome to Loot.co.za!
Sign in / Register |Wishlists & Gift Vouchers |Help | Advanced search
(3)
(1)
