accounting statements toe investors in securities -- The roles and usefulness of auditing and accounting standards -- Corporate … and regulation in the United Kingdom -- Corporate financial reporting and regulation in Germany -- Corporate financial …

; 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 …

. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of …"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 …

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 …