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 …

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 …; Introduction; Summary of this book; Outline of the chapters; 1 Background; Prior literature; Theoretical background; 2 Accounting …

accounting statements toe investors in securities -- The roles and usefulness of auditing and accounting standards -- Corporate … reporting and regulation in the European Union -- Corporate financial reporting and regulation in Japan -- Corporate disclosure …

Part 1. Global topics of management -- Part 2. Finance and accounting -- Part 3. Human capital -- Part 4. Theory of the …