Japanese accounting: a historical approach
Professor Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Tax Research Institute, is one of the most distinguished accounting scholars in Japan. In this book he presents an overview of developments under three main headings - Japanese Accountin...
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Oxford
Clarendon Press
1996
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| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Summary: | Professor Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Tax Research Institute, is one of the most distinguished accounting scholars in Japan. In this book he presents an overview of developments under three main headings - Japanese Accounting History, Problems in Financial Accounting Theory, and Cash Flow Accounting. Someya stresses that the focus of his research was shaped by the particular economic and business conditions in Japan. His work on cash flow accounting and fund flow analysis was done in the context of the problems presented by high inflation in the immediate post-war period; the work on financial statements was linked to the need to increase productivity; and his concerns for appropriate international reporting are a reflection of the growing economic internationalization of the Japanese economy from the 1960s onwards In this important and informed collection, Professor Someya also reflects on the broader meaning of accounting information in business and society, its role in business decision-making, and the different ways in which it may be organized and presented in different business cultures |
| Physical Description: | XII, 241 S. |
| ISBN: | 0198290454 |
Staff View
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| 520 | 3 | |a Professor Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Tax Research Institute, is one of the most distinguished accounting scholars in Japan. In this book he presents an overview of developments under three main headings - Japanese Accounting History, Problems in Financial Accounting Theory, and Cash Flow Accounting. Someya stresses that the focus of his research was shaped by the particular economic and business conditions in Japan. His work on cash flow accounting and fund flow analysis was done in the context of the problems presented by high inflation in the immediate post-war period; the work on financial statements was linked to the need to increase productivity; and his concerns for appropriate international reporting are a reflection of the growing economic internationalization of the Japanese economy from the 1960s onwards | |
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| adam_text | CONTENTS
List of Figures ix
List of Tables x
1. The Course of my Accounting Research 1
PART I. JAPANESE ACCOUNTING HISTORY
2. Accounting Revolutions in Japan 11
3. Accounting and Financial Reporting in Japan 21
4. Accounting Principles and Users of Financial Information 35
5. Views from Abroad: Japan 45
6. The Coming of Age of Accounting in Japan 51
7. International Conferences on Accounting Education 59
8. The Slip Accounting System: Traditional Bookkeeping
Procedures in Japan °7
PART II. PROBLEMS IN FINANCIAL
ACCOUNTING THEORY
9. The Development of Financial Accounting 85
10. The Classification of Assets in Accounting 93
11. The Three Domains of Financial Reporting 105
12. The Role of Accounting in Industry and Society 115
13. The Accounting Unit of Measure and the Translation of
Foreign Currency Transactions
14. Accounting Standard Selection and its Socio economic
Consequences
15. Socio economic Environments and the Function of
Accounting—Does Accounting have a Larger Role than
External Financial Reporting? 149
viii Contents
PART III. GASH FLOW ACCOUNTING
16. The Use of Funds Statements in Japan 159
17. A Direct Method for the Preparation of the Cash Flow
Statement 169
18. The Development of Funds Flow Accounting 187
19. The Development of Funds Flow Accounting in Japan 197
20. The Use of Funds Statements and Cash Flow Statements
in Japan 209
21. How Accounting Department Heads of Major Japanese
Companies View Cash Flow Statements 221
Index 233
FIGURES
8.1 Slip for a cash sale transaction 69
8.2 Tokyo Shoten s transactions on 1 April 197— 69
8.3 Daily report for transactions of Tokyo Shoten,
1 April 197— 71
8.4 Trial balance ledger 72
8.5 Multiple copies of slips 73
8.6 Single account general slips 74
8.7 Cash receipts slip 75
8.8 Cash payments slip 76
8.9 Daily report of cash receipts 77
8.10 Daily report of other transactions 78
8.11 Combined daily report 80
10.1 Recovered capital vs. invested capital 98
13.1 Two methods of accounting foreign currency 133
TABLES
11.1 Accounting the flow of commodities 107
16.1 Replies to funds statements questionnaire 160
16.2 Responding companies using funds statements 160
16.3 Funds statements—availability to interested groups 161
16.4 Objectives stated for the inclusion of funds statements
in reports to management 161
16.5 Funds statements usage in decision making 162
16.6 Funds statements—length of time in use 162
16.7 Length of fiscal periods of projected funds statements 163
16.8 Length of fiscal periods of historical funds statements 163
16.9 Funds statements—their relationship to various
budgets 164
16.10 Non fund items in funds statements 164
16.11 Respondent companies using cash flow statements 165
16.12 Cash flow statements—availability to interested groups 165
16.13 Objectives stated for the inclusion of cash flow
statements in reports to management 166
16.14 Cash flow statements—usage in decision making 166
16.15 Cash flow statements—length of time in use 167
16.16 Length of fiscal periods of projected cash flow
statements 167
16.17 Length of fiscal periods of historical cash flow
statements 168
16.18 How historical cash flow statements are prepared 168
20.1 Responding companies according to size 210
20.2 Number and percentage of companies using funds
statements 211
Tables xi
20.3 Funds statements: intended parties 211
20.4 Intended uses for managerial funds statements 212
20.5 Use of estimated and historical funds statements 212
20.6 Funds statements: number of years in use 213
20.7 Projected time period for estimated funds statements 213
20.8 Time period covered by historical funds statements 214
20.9 Relationship of funds statements to the various types
of budgets 214
20.10 Non fund items included in the funds statement 214
20.11 Number and percentage of companies using cash flow
statements 215
20.12 Cash flow statements: intended parties 215
20.13 Intended uses for managerial cash flow statements 216
20.14 Use of estimated and historical cash flow statements 216
20.15 Cash flow statements: number of years in use 217
20.16 Projected time period for estimated cash flow
statements 217
20.17 Time period covered by historical cash flow statements 218
20.18 Methods used in preparing historical cash flow
statements 218
21.1 Number of responding companies according to size 223
21.2 Purpose of statement of cash flows 224
21.3 A statement of cash flows as the statement of choice
for providing information about the financial activities
of business 225
21.4 Alternative fund concepts 225
21.5 Preferred method for indicating cash flows 226
21.6 Items to be indicated as net amounts 227
21.7 Three way classification of cash flows 227
21.8 Reason for not accepting a three way classification of
cash flow 228
xii Tables
21.9 Method for indicating cash flow from operating
activities 228
21.10 Reporting non cash investing and financing transactions 229
21.11 Should a statement of cash flows attain the status of a
major financial statement? 230
21.12 Reason for opposing major financial statement status 230
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| spelling | Someya, Kyojiro Verfasser aut Japanese accounting a historical approach Kyojiro Someya Oxford Clarendon Press 1996 XII, 241 S. txt rdacontent n rdamedia nc rdacarrier Professor Kyojiro Someya, a former president of the Japanese Accounting Association and now Director of the Japan Tax Research Institute, is one of the most distinguished accounting scholars in Japan. In this book he presents an overview of developments under three main headings - Japanese Accounting History, Problems in Financial Accounting Theory, and Cash Flow Accounting. Someya stresses that the focus of his research was shaped by the particular economic and business conditions in Japan. His work on cash flow accounting and fund flow analysis was done in the context of the problems presented by high inflation in the immediate post-war period; the work on financial statements was linked to the need to increase productivity; and his concerns for appropriate international reporting are a reflection of the growing economic internationalization of the Japanese economy from the 1960s onwards In this important and informed collection, Professor Someya also reflects on the broader meaning of accounting information in business and society, its role in business decision-making, and the different ways in which it may be organized and presented in different business cultures Accountancy gtt Cash-flow gtt Financiële verslaglegging gtt Geschichte Accounting Japan History Geschichte (DE-588)4020517-4 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Japan (DE-588)4028495-5 gnd rswk-swf Japan (DE-588)4028495-5 g Rechnungswesen (DE-588)4048732-5 s Geschichte (DE-588)4020517-4 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007190285&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Someya, Kyojiro Japanese accounting a historical approach Accountancy gtt Cash-flow gtt Financiële verslaglegging gtt Geschichte Accounting Japan History Geschichte (DE-588)4020517-4 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4020517-4 (DE-588)4048732-5 (DE-588)4028495-5 |
| title | Japanese accounting a historical approach |
| title_auth | Japanese accounting a historical approach |
| title_exact_search | Japanese accounting a historical approach |
| title_full | Japanese accounting a historical approach Kyojiro Someya |
| title_fullStr | Japanese accounting a historical approach Kyojiro Someya |
| title_full_unstemmed | Japanese accounting a historical approach Kyojiro Someya |
| title_short | Japanese accounting |
| title_sort | japanese accounting a historical approach |
| title_sub | a historical approach |
| topic | Accountancy gtt Cash-flow gtt Financiële verslaglegging gtt Geschichte Accounting Japan History Geschichte (DE-588)4020517-4 gnd Rechnungswesen (DE-588)4048732-5 gnd |
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