Accounting Regulation in Japan: Evolution and Development from 2001 to 2015: Routledge Focus on Accounting and Auditing
Autor Masatsugu Sanada, Yoshihiro Tokugaen Limba Engleză Paperback – 30 iun 2021
The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing.
Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.
| Toate formatele și edițiile | Preț | Express |
|---|---|---|
| Paperback (1) | 123.44 lei 6-8 săpt. | |
| Taylor & Francis – 30 iun 2021 | 123.44 lei 6-8 săpt. | |
| Hardback (1) | 336.40 lei 6-8 săpt. | |
| Taylor & Francis – 24 sep 2019 | 336.40 lei 6-8 săpt. |
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Specificații
ISBN-13: 9781032089379
ISBN-10: 1032089377
Pagini: 108
Ilustrații: 5 Illustrations, black and white
Dimensiuni: 138 x 216 x 8 mm
Greutate: 0.15 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Focus on Accounting and Auditing
Locul publicării:Oxford, United Kingdom
ISBN-10: 1032089377
Pagini: 108
Ilustrații: 5 Illustrations, black and white
Dimensiuni: 138 x 216 x 8 mm
Greutate: 0.15 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Focus on Accounting and Auditing
Locul publicării:Oxford, United Kingdom
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Public țintă
PostgraduateCuprins
Introduction 1. Background 2. Accounting regulation in Japan 3. Interplay between Japan’s accounting standards and theories of regulation. Conclusions
Notă biografică
Masatsugu Sanada, PhD, joined Kyoto Tachibana University in April 2019 as Associate Professor in Accounting, Faculty of Contemporary Business, having previously been Associate Professor at Shujitsu University. Sanada entered the Graduate School of Economics at Kyoto University as a mature student and obtained his PhD in 2012.
Yoshihiro Tokuga, PhD, is Professor of Accounting at the Graduate School of Management, Kyoto University. He is President of the Japan Accounting Association, former President of Asian Academic Accounting Association, and former Vice-President of International Association of Accounting Education and Research. He also serves as the Chairman of Business Accounting Council of the Financial Services Agency of Japan.
Yoshihiro Tokuga, PhD, is Professor of Accounting at the Graduate School of Management, Kyoto University. He is President of the Japan Accounting Association, former President of Asian Academic Accounting Association, and former Vice-President of International Association of Accounting Education and Research. He also serves as the Chairman of Business Accounting Council of the Financial Services Agency of Japan.
Recenzii
"This theoretically-informed history of the internationalisation of accounting standards in Japan opens up the 'black-box' of this multi-standard context. It carefully explains how standards have evolved in Japan over the past twenty years. As such, it provides a ready reference for students of international accounting and particularly for those interested in the Asia-Pacific region". — Dr Carolyn Cordery, Professor at Aston University, Birmingham, UK and Associate Professor Victoria University of Wellington, New Zealand
"The Japanese response to the rise of International Financial Reporting Standards in the early 2000s has several unique features. Everyone interested in the tensions that may arise when global standardization of financial reporting meets local conditions will benefit from the thoughtful analysis in this book." — Kees Camfferman, Vrije Universiteit Amsterdam, the Netherlands
"A most interesting review and analysis of recent developments in the evolution of Japan's accounting regulation experience. Combining historical narrative with theories of regulation valuable insights are provided into the reasons underlying the unique complexities of Japanese accounting standard setting." — Sidney Gray, Professor of International Business, University of Sydney, Australia
"Accounting Regulation in Japan deserves to be fully embraced by every person interested in international accounting research and practices, even for those interested in conducting business in Japan. Professors Sanada and Tokuga walk us through a complex process of evolution diversity where four different sets of accounting standards emerge as the interaction of an international accounting standards trend and unique Japanese economic situations and regulatory concerns. This book is a must-read in the area of international accounting theory and practices." — Dr Shuen-Zen Liu, Professor and Chairperson, Department of Accounting, National Taiwan University
"The Japanese response to the rise of International Financial Reporting Standards in the early 2000s has several unique features. Everyone interested in the tensions that may arise when global standardization of financial reporting meets local conditions will benefit from the thoughtful analysis in this book." — Kees Camfferman, Vrije Universiteit Amsterdam, the Netherlands
"A most interesting review and analysis of recent developments in the evolution of Japan's accounting regulation experience. Combining historical narrative with theories of regulation valuable insights are provided into the reasons underlying the unique complexities of Japanese accounting standard setting." — Sidney Gray, Professor of International Business, University of Sydney, Australia
"Accounting Regulation in Japan deserves to be fully embraced by every person interested in international accounting research and practices, even for those interested in conducting business in Japan. Professors Sanada and Tokuga walk us through a complex process of evolution diversity where four different sets of accounting standards emerge as the interaction of an international accounting standards trend and unique Japanese economic situations and regulatory concerns. This book is a must-read in the area of international accounting theory and practices." — Dr Shuen-Zen Liu, Professor and Chairperson, Department of Accounting, National Taiwan University
Descriere
This concise study constructs a historical narrative of the interplay between accounting standards in Japan and theories of regulation. It examines the coexistence of four sets of accounting standards in Japan and explores the significance that each set of standards has through the lens of theories of regulation.