Accounting and financial reporting in Japan:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Dublin
Lafferty Publ.
1991
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 97 S. |
| ISBN: | 0948394374 |
Staff View
MARC
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| 300 | |a 97 S. | ||
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| 650 | 7 | |a Accounting |2 gtt | |
| 650 | 7 | |a Banking and finance |2 sigle | |
| 650 | 7 | |a Financiële verslaglegging |2 gtt | |
| 650 | 7 | |a Management, administration, and business studies |2 sigle | |
| 650 | 4 | |a Accounting |z Japan | |
| 650 | 4 | |a Corporations |z Japan |x Accounting | |
| 650 | 4 | |a Financial statements |z Japan | |
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Record in the Search Index
| _version_ | 1804126121888841728 |
|---|---|
| adam_text | Contents
About the author vii
Preface ix
Chapter One General Background 1
Geography and demography
History and sociology
Politics
Macro economics
Business environment
Governmental industrial policy
Foreign trade
Industrial structure
Chapter Two Accounting Background 15
Business organisations
Business taxation and incentives
Stock exchange
Regulation of financial reporting
Chapter Three Accounting Regulations 25
The commercial code
The securities law
Tax law
The accountancy profession
International influences
Appendix: Conformity to IASC standards
iii
Accounting and Financial Reporting in Japan
Chapter Four Annual Reports 33
Contents
Presentation
Chapter Five Valuation of Assets and Liabilities 47
Tangible fixed assets
Leased assets
Intangibles
Investments
Stocks
Debtors
Foreign currency monetary items
Capital and reserves
Deferred tax
Chapter Six Revenues and Expenses 55
Depreciation
Taxation
Extraordinary items
Other issues
Chapter Seven Group Accounts 61
Group structure
Consolidations
Associates and joint ventures
Goodwill
Intra group transactions
Merger accounting
Uniformity
Segmental reporting
Foreign currency translation
iv
Contents
Chapter Eight Supplementary Reporting 73
Interim reporting
Cashflow information
Forecasts
Contingencies
Post balance sheet events
Social reporting
Chapter Nine Auditing 81
The statutory auditor
The independent audit
Auditing standards
Chapter Ten Analysing Japanese Accounts 87
International influences
An illustration
Summary of differences
v
|
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| discipline | Wirtschaftswissenschaften |
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| id | DE-604.BV011593252 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:12:25Z |
| institution | BVB |
| isbn | 0948394374 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007808996 |
| oclc_num | 24572092 |
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| owner | DE-355 DE-BY-UBR |
| owner_facet | DE-355 DE-BY-UBR |
| physical | 97 S. |
| publishDate | 1991 |
| publishDateSearch | 1991 |
| publishDateSort | 1991 |
| publisher | Lafferty Publ. |
| record_format | marc |
| spelling | Nobes, Christopher W. Verfasser aut Accounting and financial reporting in Japan Christopher W. Nobes 2. ed. Dublin Lafferty Publ. 1991 97 S. txt rdacontent n rdamedia nc rdacarrier Accounting gtt Banking and finance sigle Financiële verslaglegging gtt Management, administration, and business studies sigle Accounting Japan Corporations Japan Accounting Financial statements Japan HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007808996&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Nobes, Christopher W. Accounting and financial reporting in Japan Accounting gtt Banking and finance sigle Financiële verslaglegging gtt Management, administration, and business studies sigle Accounting Japan Corporations Japan Accounting Financial statements Japan |
| title | Accounting and financial reporting in Japan |
| title_auth | Accounting and financial reporting in Japan |
| title_exact_search | Accounting and financial reporting in Japan |
| title_full | Accounting and financial reporting in Japan Christopher W. Nobes |
| title_fullStr | Accounting and financial reporting in Japan Christopher W. Nobes |
| title_full_unstemmed | Accounting and financial reporting in Japan Christopher W. Nobes |
| title_short | Accounting and financial reporting in Japan |
| title_sort | accounting and financial reporting in japan |
| topic | Accounting gtt Banking and finance sigle Financiële verslaglegging gtt Management, administration, and business studies sigle Accounting Japan Corporations Japan Accounting Financial statements Japan |
| topic_facet | Accounting Banking and finance Financiële verslaglegging Management, administration, and business studies Accounting Japan Corporations Japan Accounting Financial statements Japan |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007808996&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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