Japan

Terumi Takita and Kenji Yumoto

Chapter Chapter 21 in Transnational Accounting, 1995, pp 1965-2048 from Palgrave Macmillan

Abstract: Abstract In Japan, the systematization of group accounts occurred much later than in Europe and America. The main reason for this was the policy of the General Headquarters of the United Nations of democratization, under which the zaibatsu (see IV. 1) were dissolved and private monopolies were outlawed. Since the establishment of simple holding companies was prohibited, there was little need for group accounts.

Keywords: Business Group; Parent Company; Foreign Subsidiary; Equity Method; Group Account (search for similar items in EconPapers)
Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-13233-1_21

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DOI: 10.1007/978-1-349-13233-1_21

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