This study investigates how the gap in goodwill accounting between the Japanese local accounting standards (Japanese … Generally Accepted Accounting Principles) and international accounting standards (International Financial Reporting Standards …) is related to the likelihood of firms adopting international accounting standards and the merger and acquisition …

-economic management, rather than microeconomic or corporate financing, accelerated the implementation of standardized accounting in Japan …This is a case study of the dissemination of internationally standardized accounting to a nation where standardized … accounting was hitherto only loosely practised under domestic conditions. Soon after World War II, a growing interest in socio …

; 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 …