Accounting and Corporate Governance

  • Yoko Nakoshi


Corporate Governance Stock Option Accounting Standard Accounting Information Accounting Method 
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  1. FASB (1987) SFAS No. 94: Consolidation of all Majority-Owned Subsidiaries.Google Scholar
  2. FASB (1990) FASB Discussion Memorandum: Distinguishing between Liability and Equity Instruments and Accounting for Instruments with Characteristics of both.Google Scholar
  3. FASB (1991) FASB Discussion Memorandum: Consolidation Policy and Procedures.Google Scholar
  4. FASB (1993) FASB Exposure Draft: Accounting for Stock-Based Compensation.Google Scholar
  5. FASB (1994) FASB Preliminary Views: Consolidation Policy.Google Scholar
  6. FASB (1995) SFAS No. 123: Accounting for Stock-Based Compensation.Google Scholar
  7. FASB (1999) FASB Exposure Draft (Revised): Consolidated Financial Statements: Purpose and Policy.Google Scholar
  8. FASB (2000) SFAS No.140: Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities.Google Scholar
  9. FASB (2002a) FASB Proposal: Principle-Based Approach to U.S. Standard Setting.Google Scholar
  10. FASB (2002b) FASB Exposure Draft: Proposed Interpretation: Consolidation of Certain Special-Purpose Entities: an interpretation of ARB No.51.Google Scholar
  11. FASB (2002c) SFAS No. 148: Accounting for Stock-Based Compensation-Transition and Disclosure: an amendment of SFAS No. 123.Google Scholar
  12. FASB (2003) FASB interpretation No. 46: Consolidation of Variable Interest Entities-an interpretation of ARB No. 51.Google Scholar
  13. Powers WC (2002) Report of Investigation by the Special Investigative Committee of the Board of Directors Enron Corporation.Google Scholar

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© Nobuyuki Demise, Yumiko Miwa, Mariko Nakabayashi, Yoko Nakoshi 2006

Authors and Affiliations

  • Yoko Nakoshi

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