Hurtig levering
Fremragende Trustpilot
Op til 20% Rabat på nye medlemsordrer
Kurv
Accounting Regulation in Japan
Af: Masatsugu Sanada, Yoshihiro Tokuga Engelsk Paperback
SPAR
kr 7
Accounting Regulation in Japan
Af: Masatsugu Sanada, Yoshihiro Tokuga Engelsk Paperback

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. 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.

Eksklusiv medlemspris 227 kr
Medlemspris 228 kr
Eksklusiv medlemspris og medlemspris er kun for medlemmer. Du bliver automatisk medlem når du køber til eksklusiv medlemspris eller medlemspris. Få 7 dages gratis medlemskab (herefter automatisk 89 kr/30 dage). Læs mere om fordelene
Gratis fragt
23 - 25 hverdage
10 kr
Lavt pakkegebyr
Normalpris 234 kr
Fragt: 59 kr
23 - 25 hverdage
20 kr
Pakkegebyr
Spar 7 kr
Se vores konkurrenters priser her
God 15.861 anmeldelser på

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. 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.

Produktdetaljer
Sprog: Engelsk
Sider: 108
ISBN-13: 9781032089379
Indbinding: Paperback
Udgave:
ISBN-10: 1032089377
Kategori: Specifik ledelse
Udg. Dato: 30 jun 2021
Længde: 0mm
Bredde: 216mm
Højde: 138mm
Oplagsdato: 30 jun 2021
Forfatter(e) Masatsugu Sanada, Yoshihiro Tokuga


Kategori Specifik ledelse


Sprog Engelsk


Indbinding Paperback


Sider 108


Udgave


Længde 0mm


Bredde 216mm


Højde 138mm


Udg. Dato 30 jun 2021


Oplagsdato 30 jun 2021

MEDLEMSFORDELE
GRATIS FRAGT
SPAR OP TIL 90%
Andre har også købt
BOG (HÆFTET)
Eksklusiv medlemspris kr 200

kr 280
Normalpris
kr 208
Medlemspris
SPAR
kr 80
BOG (INDBUNDET)
Eksklusiv medlemspris kr 199

kr 299
Normalpris
kr 209
Medlemspris
SPAR
kr 100
LYDBOG
Eksklusiv medlemspris kr 95

kr 129
Normalpris
kr 98
Medlemspris
SPAR
kr 34
BOG (INDBUNDET)
Eksklusiv medlemspris kr 380

kr 499
Normalpris
kr 392
Medlemspris
SPAR
kr 119
BOG (INDBUNDET)
Eksklusiv medlemspris kr 214

kr 320
Normalpris
kr 225
Medlemspris
SPAR
kr 106
BOG (INDBUNDET)
Eksklusiv medlemspris kr 208

kr 299
Normalpris
kr 217
Medlemspris
SPAR
kr 91
BOG (HÆFTET)
Eksklusiv medlemspris kr 188

kr 269
Normalpris
kr 196
Medlemspris
SPAR
kr 81
BOG (HÆFTET)
Eksklusiv medlemspris kr 203

kr 300
Normalpris
kr 213
Medlemspris
SPAR
kr 97
BOG (INDBUNDET)
Eksklusiv medlemspris kr 203

kr 300
Normalpris
kr 213
Medlemspris
SPAR
kr 97
BOG (INDBUNDET)
Eksklusiv medlemspris kr 220

kr 320
Normalpris
kr 230
Medlemspris
SPAR
kr 100
BOG (INDBUNDET)
Eksklusiv medlemspris kr 919

kr 1.499
Normalpris
kr 977
Medlemspris
SPAR
kr 580
BOG (HÆFTET)
Eksklusiv medlemspris kr 297

kr 350
Normalpris
kr 302
Medlemspris
SPAR
kr 53
BOG (INDBUNDET)
Eksklusiv medlemspris kr 199

kr 320
Normalpris
kr 211
Medlemspris
SPAR
kr 121
BOG (INDBUNDET)
Eksklusiv medlemspris kr 262

kr 349
Normalpris
kr 271
Medlemspris
SPAR
kr 87
BOG (HÆFTET)
Eksklusiv medlemspris kr 184

kr 299
Normalpris
kr 196
Medlemspris
SPAR
kr 115
BOG (HARDBACK)
Eksklusiv medlemspris kr 262

kr 349
Normalpris
kr 271
Medlemspris
SPAR
kr 87
BOG (INDBUNDET)
Eksklusiv medlemspris kr 214

kr 320
Normalpris
kr 225
Medlemspris
SPAR
kr 106
BOG (INDBUNDET)
Eksklusiv medlemspris kr 199

kr 279
Normalpris
kr 207
Medlemspris
SPAR
kr 80
BOG (INDBUNDET)
Eksklusiv medlemspris kr 194

kr 270
Normalpris
kr 202
Medlemspris
SPAR
kr 76
BOG (INDBUNDET)
Eksklusiv medlemspris kr 199

kr 299
Normalpris
kr 209
Medlemspris
SPAR
kr 100
Vi anbefaler også
BOG (PAPERBACK)
Eksklusiv medlemspris kr 455

kr 518
Normalpris
kr 461
Medlemspris
SPAR
kr 63
BOG (PAPERBACK)
Eksklusiv medlemspris kr 183

kr 189
Normalpris
kr 184
Medlemspris
SPAR
kr 6
BOG (PAPERBACK)
Eksklusiv medlemspris kr 218

kr 225
Normalpris
kr 219
Medlemspris
SPAR
kr 7
BOG (PAPERBACK)
Eksklusiv medlemspris kr 297

kr 315
Normalpris
kr 299
Medlemspris
SPAR
kr 18
BOG (HARDBACK)
Eksklusiv medlemspris kr 280

kr 404
Normalpris
kr 292
Medlemspris
SPAR
kr 124
BOG (PAPERBACK)
Eksklusiv medlemspris kr 428

kr 484
Normalpris
kr 434
Medlemspris
SPAR
kr 56
BOG (PAPERBACK)
Eksklusiv medlemspris kr 410

kr 478
Normalpris
kr 417
Medlemspris
SPAR
kr 68
BOG (PAPERBACK)
Eksklusiv medlemspris kr 358

kr 393
Normalpris
kr 362
Medlemspris
SPAR
kr 35
BOG (PAPERBACK)
Eksklusiv medlemspris kr 428

kr 484
Normalpris
kr 434
Medlemspris
SPAR
kr 56
BOG (PAPERBACK)
Eksklusiv medlemspris kr 428

kr 484
Normalpris
kr 434
Medlemspris
SPAR
kr 56
BOG (PAPERBACK)
Eksklusiv medlemspris kr 516

kr 597
Normalpris
kr 524
Medlemspris
SPAR
kr 81
BOG (PAPERBACK)
Eksklusiv medlemspris kr 332

kr 360
Normalpris
kr 335
Medlemspris
SPAR
kr 28
BOG (PAPERBACK)
Eksklusiv medlemspris kr 328

kr 338
Normalpris
kr 329
Medlemspris
SPAR
kr 10
BOG (PAPERBACK)
Eksklusiv medlemspris kr 323

kr 349
Normalpris
kr 326
Medlemspris
SPAR
kr 26
BOG (PAPERBACK)
Eksklusiv medlemspris kr 407

kr 506
Normalpris
kr 417
Medlemspris
SPAR
kr 99
BOG (PAPERBACK)
Eksklusiv medlemspris kr 157

kr 162
Normalpris
kr 158
Medlemspris
SPAR
kr 5
BOG (PAPERBACK)
Eksklusiv medlemspris kr 385

kr 427
Normalpris
kr 389
Medlemspris
SPAR
kr 42