An analysis of the development and nature of accounting principles in Japan:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
New York u.a.
Garland
1991
|
| Schriftenreihe: | New works in accounting history
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VI, 256 S. |
| ISBN: | 0815300050 |
Internformat
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Datensatz im Suchindex
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| adam_text | iv
TABLE OF CONTENTS
PAGE
CHAPTER
I. THE JAPANESE SETTING 1
Need for the Study 1
Recent Recognition of the Importance
of International Accounting 1
Current Status of Research Efforts
in International Accounting 4
Purpose and Scope of the Study 13
Basic Viewpoint of the Study 16
The Framework of Analysis of the Study 34
II. A HISTORY OF THE DEVELOPMENT OF
ACCOUNTING PRINCIPLES IN JAPAN 40
The First Stage: Groping for Uniformity in
Financial Reporting (1890 1947) 40
Enactment and Amendments of the Commercial Code 41
Working Rules for Financial Statements by the
Ministry of Commerce and Industry 46
Tentative Standards for Financial Statements
of Manufacturing Companies by the Planning
Board 53
The Second Stage: Establishment and Improvement
of A Statement of Business Accounting Principles
(1947 1962) 57
Instructions for the Preparation of Financial
Statement of Manufacturing and Trading
Companies by General Headquarters, Supreme
Commander for the Allied Powers (GHQ, SCAP) 57
Establishment of A Statement of Business
Accounting Principles 64
Revision of the Commercial Code 71
Revision of A Statement of Business
Accounting Principles 74
The Third Stage: Reconciliation of the Commercial
Code and A Statement of Business Accounting
Principles (1962 ) 78
Revision of the Commercial Code 78
Enactment of the Regulation for Corporate
Balance Sheets and Income Statements 81
Revision of A Statement of Business
Accounting Principles 82
V
III. AN ANALYSIS OF ACCOUNTING PRINCIPLES AT THE
FIRST STAGE OF THEIR DEVELOPMENT (1890 1947 88
An Analysis of the Accounting Provisions in
the Commercial Code 88
General Purpose of the Commercial Code
and Stock Corporation 88
Accounting Provisions in the Commercial
Code 90
Application, Sanctions, and Administration
of the Commercial Code 100
An Examination of the Working Rules for Financial
Statements by the Ministry of Commerce and Industry 107
General Nature of the Working Rules for
Financial Statements 107
The Working Rules for the Balance Sheet 108
The Working Rules for the Inventory 112
The Working Rules for the Income Statement 114
An Investigation of the Tentative Standards for
Financial Statements of Manufacturing Companies
by the Planning Board 118
General Nature of the Tentative Standards
for Financial Statements 118
The Tentative Standards for the Balance Sheet 120
The Tentative Standards for the Inventory 122
The Tentative Standards for the Income Statement 122
Summary 124
IV. AN ANALYSIS OF ACCOUNTING PRINCIPLES AT THE SECOND
STAGE OF THEIR DEVELOPMENT (1947 1962) 129
Instructions for the Preparation of Financial
Statements of Manufacturing and Trading Companies
by GHQ, SCAP 129
Legitimation 129
Application, Sanctions, and Administration 136
A Statement of Business Accounting Principles 138
Institutional Basis of Legitimation 138
Theoretical Basis of Legitimation 145
Application 157
Sanctions and Administration 160
Revised Accounting Provisions of the Commercial Code 164
Legitimation 164
Application, Sanctions, and Administration 167
Summary 169
A Statement of Business Accounting Principles 172
vi
V. AN ANALYSIS OF ACCOUNTING PRINCIPLES AT THE
THIRD STAGE OF THEIR DEVELOPMENT (1962 ) 183
Legitimation Process 183
Regulation for Corporate Balance Sheets and
Income Statements and the 1962 Commercial
Code 183
Revised Statement of Business Accounting
Principles 198
Application Process 208
Regulation for Corporate Balance Sheets
and Income Statements 208
Revised Statement of Business Accounting
Principles 211
Sanctions and Administration Process 214
Regulation for Corporate Balance Sheets
and Income Statements. 214
Revised Statement of Business Accounting Principles 216
Summary 219
VI. SUMMARY AND CONCLUSION 223
Summary of the Analytical Method of the Study 223
Summary of the Results of the Analysis 227
The Development and Nature of Accounting
Principles at the First Stage 227
The Development and Nature of Accounting
Principles at the Second Stage 232
The Development and Nature of Accounting
Principles at the Third Stage 236
Conclusion 239
BIBLIOGRAPHY 243
VITA 257
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| id | DE-604.BV004460942 |
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| indexdate | 2024-07-09T16:13:20Z |
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| isbn | 0815300050 |
| language | English |
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| spelling | Fujita, Yukio Verfasser aut An analysis of the development and nature of accounting principles in Japan Yukio Fujita New York u.a. Garland 1991 VI, 256 S. txt rdacontent n rdamedia nc rdacarrier New works in accounting history Zugl.: Univ. of Illinois, Diss., 1968 Geschichte 1890-1967 gnd rswk-swf Empresas internacionales - Contabilidad - Historia Geschichte Multinationales Unternehmen Accounting Standards Japan History International business enterprises Accounting Standards History Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Bilanzrecht (DE-588)4112755-9 gnd rswk-swf Geschichte (DE-588)4020517-4 gnd rswk-swf Japan (DE-588)4028495-5 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Japan (DE-588)4028495-5 g Rechnungswesen (DE-588)4048732-5 s Geschichte 1890-1967 z DE-604 Bilanzrecht (DE-588)4112755-9 s Geschichte (DE-588)4020517-4 s HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=002765297&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Fujita, Yukio An analysis of the development and nature of accounting principles in Japan Empresas internacionales - Contabilidad - Historia Geschichte Multinationales Unternehmen Accounting Standards Japan History International business enterprises Accounting Standards History Rechnungswesen (DE-588)4048732-5 gnd Bilanzrecht (DE-588)4112755-9 gnd Geschichte (DE-588)4020517-4 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4112755-9 (DE-588)4020517-4 (DE-588)4028495-5 (DE-588)4113937-9 |
| title | An analysis of the development and nature of accounting principles in Japan |
| title_auth | An analysis of the development and nature of accounting principles in Japan |
| title_exact_search | An analysis of the development and nature of accounting principles in Japan |
| title_full | An analysis of the development and nature of accounting principles in Japan Yukio Fujita |
| title_fullStr | An analysis of the development and nature of accounting principles in Japan Yukio Fujita |
| title_full_unstemmed | An analysis of the development and nature of accounting principles in Japan Yukio Fujita |
| title_short | An analysis of the development and nature of accounting principles in Japan |
| title_sort | an analysis of the development and nature of accounting principles in japan |
| topic | Empresas internacionales - Contabilidad - Historia Geschichte Multinationales Unternehmen Accounting Standards Japan History International business enterprises Accounting Standards History Rechnungswesen (DE-588)4048732-5 gnd Bilanzrecht (DE-588)4112755-9 gnd Geschichte (DE-588)4020517-4 gnd |
| topic_facet | Empresas internacionales - Contabilidad - Historia Geschichte Multinationales Unternehmen Accounting Standards Japan History International business enterprises Accounting Standards History Rechnungswesen Bilanzrecht Japan Hochschulschrift |
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