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