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Accounting and Disclosure in Japan

  • Yoko Nakoshi

Keywords

Corporate Governance Audit Committee Accounting Standard International Financial Reporting Standard International Account Standard Board 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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References

  1. APB (1970) Accounting Principle Board Opinion No. 16: Business Combination.Google Scholar
  2. ASBJ (2004) Business Accounting Standard Exposure Draft No. 3: Accounting Standard for the Stock Option.Google Scholar
  3. Business Accounting Council of Japan (2002) Opinion Book on Accounting Standard for the Impairments of the Fixed Assets.Google Scholar
  4. Business Accounting Council of Japan (2003) Opinion Book on Accounting Standard for the Business Combination.Google Scholar
  5. FASB (2001a) Statement of Financial Accounting Standard (SFAS) No. 141: Business Combination.Google Scholar
  6. FASB (2001b) SFAS No. 142: Intangible Assets.Google Scholar
  7. IASC (1998) International Accounting Standard (IAS) No. 22: Business Combination (Revised).Google Scholar
  8. IASB (2004) International Financial Reporting Standard (IFRS) No. 3: Business Combination.Google Scholar
  9. Report of the High Level Group of Company Law Experts on a Modern Regulatory Framework for Company Law in Europe (2004).Google Scholar

Copyright information

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

Authors and Affiliations

  • Yoko Nakoshi

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