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Financial Reporting In Japan: Regulation, Practice and Environment - Hardcover

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9780631182993: Financial Reporting In Japan: Regulation, Practice and Environment

Synopsis

As far as the harmonization of international accounting standards is concerned, Japan is seen as one of the key countries. Based on a survey of Japanese corporate annual reports, "Financial Reporting in Japan" examines Japanese practices and regulations in detail, stressing environmental factors and showing them in a business context. Following an overview of the evolution of Japanese accounting and reporting practices, the author provides an analysis of the principles and practice of disclosure and asset valuation, as well as the survey of corporate reports.

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