; 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 …

"Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is … to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation …. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is …

This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces … behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by … the dichotomy of accounting systems inherited from the country’s political, economic and legal institutions. The …