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 …

accounting statements toe investors in securities -- The roles and usefulness of auditing and accounting standards -- Corporate …

The accounting treatment of cryptoassets is based on Practical Solution No. 38 Accounting for Virtual Currencies under … the Funds Settlement Act ("Practical Solution"), which was published by the Accounting Standards Board of Japan in 2018 …, there were few holdings in companies and the accounting standard was based on the assumption that the assets were held for …