Chitoshi, KOGA; Tetsuyuki, KAGAYA; Ichiro, MUKAI; … - Research Institute of Economy, Trade and Industry (RIETI) - 2011
In applying International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), a disclosure system that consists of four complementary subsystems such as financial information, nonfinancial information, internal control, and auditing subsystems should be designed to...