Implications of the "Big Bang" Accounting Reform on Key Financial Ratios.
Academy of Accounting and Financial Studies Journal 2007, Sept, 11, 3
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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
PROVIDER INFO
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
301.1
KB
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