000			02525cam a22003138i 4500
001			21090764
003			BD-DhUL
005			20221113134346.0
008			190718s2020 enka b 001 0 eng
010			_a 2019029191
020			_a9781032089379 (pbk)
040			_aDLC _beng _erda _cDLC _dBD-DhUL
042			_apcc
043			_aa-ja---
050	0	0	_aHF5616.J3 _bS26 2020
082			_a657.021852 _bSAA
100	1		_aSanada, Masatsugu.
245	1	0	_aAccounting regulation in Japan : _bevolution and development from 2001-2015 / _cMasatsugu Sanada and Yoshihiro Tokuga.
260			_aLondon ; _aNew York : _bRoutledge, _c2020.
300			_axi, 96 p. : _bill. ; _c22 cm.
365			_aGBP _b16.99
490	0		_aRoutledge focus on accounting and auditing.
504			_aIncludes bibliographical references and index.
520			_a"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"-- _cProvided by publisher.
650		0	_aAccounting _xStandards _zJapan _xHistory _y21st century.
700	1		_aTokuga, Yoshihiro. _ejt. aut.
906			_a7 _bcbc _corignew _d1 _eecip _f20 _gy-gencatlg
942			_2ddc _cBK
999			_c257481 _d257481