Japan

Kenji Shiba and Lilia Shiba

Chapter 7 in Financial Reporting in the Pacific Asia Region, 1997, pp 200-229 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionPolitical and Economic History1603–1867: Edo (Tokugawa Shogunate) Era1868–1945: Meiji Restoration to the End of WWII1945–present: Post-WWIIAccounting Developments1603-1867: Edo Era1868-1926: Meiji Era to Taisho Era1926-37: Early Showa Era1937-45: Mid-Showa Era1945-present: Post-WWIIPrivate Sector EntitiesHistorical PerspectiveTypes of Business EntitiesDevelopment of the Stock ExchangeAccounting ProfessionJapan Institute of Certified Public AccountantsAudit CorporationsCertified Public Tax AccountantsStatutory Regulations on Financial ReportingReporting Under the Commercial CodeSecurities and Exchange LawReporting Requirements for Foreign CorporationsTriangular Legal SystemAccounting StandardsStandard SettingAccounting StandardsJapanese GAAP and International Accounting StandardsConformity with International Accounting Standards“Convenience” Financial StatementsConclusionReferences

Date: 1997
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