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 …

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 …

International Accounting Standards and International Financial Reporting Standards (IAS/IFRS) …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 …