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[ 洋図書 ] Accounting regulation in Japan : evolution and development from 2001-2015 / ( Routledge focus on accounting and auditing )

Masatsugu Sanada and Yoshihiro Tokuga. -- Routledge, -- 2020. --

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ISBN 0367221071 (hardcover)
ISBN13桁 9780367221072 (hardcover)
無効なISBN等 9780429273261 (electronic book)
テキストの言語 英語                  
分類：NDC10版 336.9
個人著者標目 Sanada, Masatsugu.
本タイトル Accounting regulation in Japan :
タイトル関連情報 evolution and development from 2001-2015 /
著者名 Masatsugu Sanada and Yoshihiro Tokuga.
出版地・頒布地 Abingdon, Oxon ;
出版者・頒布者名 Routledge,
出版年・頒布年 2020.
数量 viii, 96 pages ;
他の形態的事項 illustrations ;
大きさ 23 cm.
書誌注記 Includes bibliographical references (pages [67]-80) and index.
要約、抄録、注釈等 "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. 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. Firstly, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Secondly, 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"-- Provided by publisher.
著者標目 徳賀 芳弘 1955-
統一タイトル(シリーズ副出標目) Routledge focus on accounting and auditing.
シリーズ名・巻次 Routledge focus on accounting and auditing 
一般件名 Accounting -- History -- Japan -- 21st century.
Accounting -- History -- Japan -- 21st century.
地名件名 Japan.
資料情報1 『Accounting regulation in Japan : evolution and development from 2001-2015 /』（Routledge focus on accounting and auditing）　Masatsugu Sanada and Yoshihiro Tokuga.　Routledge,　2020. （所蔵館：中央　 請求記号：F/336.90/S19/A　 資料コード：7112992224）
URL https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1352043425

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