International harmonization of Japanese accounting standards

Masato Kikuya

Accounting History Review, 2001, vol. 11, issue 3, 349-368

Abstract: Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British-American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.

Keywords: International Harmonization Iass Japanese Accounting Standards E32 Iasc-IOSCO Agreement The Securities And Exchange Law (search for similar items in EconPapers)
Date: 2001
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Citations: View citations in EconPapers (7)

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DOI: 10.1080/713757317

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