Norio, IGARASHI; Naohiro, URASAKI; Yoshihiro, MACHIDA - Research Institute of Economy, Trade and Industry (RIETI) - 2011
In Japan, the consolidated financial statements that are prepared in accordance with IFRS are permitted for those public companies that voluntarily apply IFRS from the fiscal year ending March 31, 2010. The issue of compulsory application to IFRS by public companies, as defined in the law, is to...
