Implications of the "Big Bang" Accounting Reform on Key Financial Ratios. Implications of the "Big Bang" Accounting Reform on Key Financial Ratios.

Implications of the "Big Bang" Accounting Reform on Key Financial Ratios‪.‬

Academy of Accounting and Financial Studies Journal 2007, Sept, 11, 3

    • 2,99 €
    • 2,99 €

Publisher Description

ABSTRACT Japan has been implementing drastic changes in the field of accounting. Several new accounting standards have been established to align with the International Accounting Standards. Among these are the requirement of filing consolidated financial statements, semiannual interim reporting, pension cost accounting, income tax allocation accounting, translation of foreign currency, accounting for financial instruments, and fair value reporting on marketable securities.

GENRE
Business & Personal Finance
RELEASED
2007
1 September
LANGUAGE
EN
English
LENGTH
21
Pages
PUBLISHER
The DreamCatchers Group, LLC
SIZE
301.1
KB

More Books by Academy of Accounting and Financial Studies Journal

The Impact and Effect of the Sarbanes Oxley Act on the Internal Audit Profession: Chief Audit Executives' Perspectives. The Impact and Effect of the Sarbanes Oxley Act on the Internal Audit Profession: Chief Audit Executives' Perspectives.
2008
The Link Between Valuations and Due Diligence (Manuscripts) The Link Between Valuations and Due Diligence (Manuscripts)
2002
An Empirical Study About the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the Ifac (Manuscripts) (International Public Sector Accounting Standards) (International Federation of Accountants) An Empirical Study About the Degree of Coincidence of Local Government Financial Reporting in the USA and Spain with the IPSAS of the Ifac (Manuscripts) (International Public Sector Accounting Standards) (International Federation of Accountants)
2001
Financial Statement Footnote Disclosures-Purposes, Subject and Number: The Hong Kong Experience (Manuscripts) Financial Statement Footnote Disclosures-Purposes, Subject and Number: The Hong Kong Experience (Manuscripts)
2004
The Effect of SFAS No. 128 on Reported EPS and Price/Earnings Ratios (Manuscripts) (Financial Report) The Effect of SFAS No. 128 on Reported EPS and Price/Earnings Ratios (Manuscripts) (Financial Report)
2000
Duties of Accounting Clerks During the Civil War and Their Influence on Current Accounting Practices (Manuscripts) Duties of Accounting Clerks During the Civil War and Their Influence on Current Accounting Practices (Manuscripts)
2004