Accounting Regulation in Japan (Record no. 29)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02395 a2200373 4500 |
| 001 - CONTROL NUMBER | |
| control field | 1032089377 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250317100350.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250312042021GB 5 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781032089379 |
| 037 ## - SOURCE OF ACQUISITION | |
| Source of stock number/acquisition | Taylor & Francis |
| Terms of availability | GBP 21.99 |
| Form of issue | BB |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | 01 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | KJC |
| Source | thema |
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| Subject category code | KFCF |
| Source | thema |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | KJMV |
| Source | thema |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | KJK |
| Source | thema |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | KJC |
| Source | bic |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | KFCF |
| Source | bic |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | KJMV |
| Source | bic |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | KJK |
| Source | bic |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | BUS000000 |
| Source | bisac |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001000 |
| Source | bisac |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001050 |
| Source | bisac |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001030 |
| Source | bisac |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | BUS104000 |
| Source | bisac |
| 072 7# - SUBJECT CATEGORY CODE | |
| Subject category code | 657.021852 |
| Source | bisac |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Masatsugu Sanada |
| 245 10 - TITLE STATEMENT | |
| Title | Accounting Regulation in Japan |
| Remainder of title | Evolution and Development from 2001 to 2015 |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Oxford |
| Name of publisher, distributor, etc. | Routledge |
| Date of publication, distribution, etc. | 20210630 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 108 p |
| 520 ## - SUMMARY, ETC. | |
| Expansion of summary note | 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. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, 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. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Yoshihiro Tokuga |
| Relationship | A01 |
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