Accounting regulation in Japan : (Record no. 257481)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02525cam a22003138i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 21090764 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | BD-DhUL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20221113134346.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190718s2020 enka b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2019029191 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781032089379 (pbk) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | DLC |
| Modifying agency | BD-DhUL |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | a-ja--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5616.J3 |
| Item number | S26 2020 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.021852 |
| Item number | SAA |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Sanada, Masatsugu. |
| 245 10 - TITLE STATEMENT | |
| Title | Accounting regulation in Japan : |
| Remainder of title | evolution and development from 2001-2015 / |
| Statement of responsibility, etc. | Masatsugu Sanada and Yoshihiro Tokuga. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | London ; |
| -- | New York : |
| Name of publisher, distributor, etc. | Routledge, |
| Date of publication, distribution, etc. | 2020. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xi, 96 p. : |
| Other physical details | ill. ; |
| Dimensions | 22 cm. |
| 365 ## - TRADE PRICE | |
| Price type code | GBP |
| Price amount | 16.99 |
| 490 0# - SERIES STATEMENT | |
| Series statement | Routledge focus on accounting and auditing. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "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. Firstly, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Secondly, 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"-- |
| Assigning source | Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| General subdivision | Standards |
| Geographic subdivision | Japan |
| General subdivision | History |
| Chronological subdivision | 21st century. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Tokuga, Yoshihiro. |
| Relator term | jt. aut. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | cbc |
| c | orignew |
| d | 1 |
| e | ecip |
| f | 20 |
| g | y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Books |
| Price effective from | Date last seen | Permanent Location | Not for loan | Date acquired | Source of classification or shelving scheme | Koha item type | Lost status | Withdrawn status | Copy number | Source of acquisition | Collection code | Damaged status | Shelving location | Barcode | Current Location | Public note | Full call number |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022-11-10 | 2022-11-10 | Dhaka University Library | 2022-07-21 | Books | 1 | Purchased | Non Fiction | General Stacks | 525385 | Dhaka University Library | Accounting & Information Systems | 657.021852 SAA | |||||
| 2022-11-10 | 2022-11-10 | Dhaka University Library | 2022-07-21 | Books | 2 | Purchased | Non Fiction | General Stacks | 525386 | Dhaka University Library | tr. to Accounting & Information Systems | 657.021852 SAA |