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

Academy of Accounting and Financial Studies Journal
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Beschreibung des Verlags

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 und Finanzen
ERSCHIENEN
2007
1. September
SPRACHE
EN
Englisch
UMFANG
21
Seiten
VERLAG
The DreamCatchers Group, LLC
GRÖSSE
301,1
 kB

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