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Keywords
- Corporate Governance
- Audit Committee
- Accounting Standard
- International Financial Reporting Standard
- International Account Standard Board
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.
References
APB (1970) Accounting Principle Board Opinion No. 16: Business Combination.
ASBJ (2004) Business Accounting Standard Exposure Draft No. 3: Accounting Standard for the Stock Option.
Business Accounting Council of Japan (2002) Opinion Book on Accounting Standard for the Impairments of the Fixed Assets.
Business Accounting Council of Japan (2003) Opinion Book on Accounting Standard for the Business Combination.
FASB (2001a) Statement of Financial Accounting Standard (SFAS) No. 141: Business Combination.
FASB (2001b) SFAS No. 142: Intangible Assets.
IASC (1998) International Accounting Standard (IAS) No. 22: Business Combination (Revised).
IASB (2004) International Financial Reporting Standard (IFRS) No. 3: Business Combination.
Report of the High Level Group of Company Law Experts on a Modern Regulatory Framework for Company Law in Europe (2004).
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© 2006 Nobuyuki Demise, Yumiko Miwa, Mariko Nakabayashi, Yoko Nakoshi
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Nakoshi, Y. (2006). Accounting and Disclosure in Japan. In: Corporate Governance in Japan. Springer, Tokyo. https://doi.org/10.1007/978-4-431-30920-8_7
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DOI: https://doi.org/10.1007/978-4-431-30920-8_7
Publisher Name: Springer, Tokyo
Print ISBN: 978-4-431-30919-2
Online ISBN: 978-4-431-30920-8
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