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

ISBN-13: 9780367221072 / Angielski / Twarda / 2019 / 96 str.

Masatsugu Sanada; Yoshihiro Tokuga

Opis

This concise study constructs a historical narrative of the interplay between accounting standards in Japan and theories of regulation. It examines the coexistence of four sets of accounting standards in Japan and explores the significance that each set of standards has through the lens of theories of regulation.

Spis treści

Introduction 1. Background 2. Accounting regulation in Japan 3. Interplay between Japan’s accounting standards and theories of regulation. Conclusions