Institutions and accounting standard transformation : observations from Japan
Year of publication: |
March 2014
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Authors: | Urasaki, Naohiro |
Published in: |
China journal of accounting research : CJAR. - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], ISSN 2214-1421, ZDB-ID 2548343-2. - Vol. 7.2014, 1, p. 51-64
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Subject: | Single set of accounting standards | IFRS | Financial instruments | Substance over form | Fair value | Dichotomy of accounting systems | Accounting standards for SMEs | Bilanzierungsgrundsätze | Accounting standards | KMU | SME | Japan | Fair-Value-Bilanzierung | Fair value accounting | Rechnungswesen | Accounting | Bilanzrecht | Accounting law |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1016/j.cjar.2013.10.001 [DOI] hdl:10419/187601 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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