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Accounting Regulation in Japan
Evolution and Development from 2001 to 2015
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"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
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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. Les mer
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.
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.
Detaljer
- Forlag
- Routledge
- Innbinding
- Paperback
- Språk
- Engelsk
- Sider
- 108
- ISBN
- 9781032089379
- Utgivelsesår
- 2021
- Format
- 22 x 14 cm
Anmeldelser
«
"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
»