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Worldwide Financial ReportingThe Development and Future of Accounting Standards$
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Worldwide Financial Reporting: The Development and Future of Accounting Standards

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

Print publication date: 2006

Print ISBN-13: 9780195305838

Published to Oxford Scholarship Online: February 2006

DOI: 10.1093/0195305833.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 24 November 2020

 Corporate Financial Reporting and Regulation in Japan

 Corporate Financial Reporting and Regulation in Japan

Chapter:
(p.161) 8 Corporate Financial Reporting and Regulation in Japan
Source:
Worldwide Financial Reporting
Author(s):

George J. Benston (Contributor Webpage)

Michael Bromwich (Contributor Webpage)

Robert E. Litan (Contributor Webpage)

Alfred Wagenhofer (Contributor Webpage)

Publisher:
Oxford University Press
DOI:10.1093/0195305833.003.0008

Japanese accounting standards have developed out of a very different set of national characteristics and financial markets from the other countries surveyed in the book. In particular, they have been strongly influenced by government over the years. In recent years, the government has stepped up efforts to harmonize Japanese standards with international standards, although the Japanese experience suggests that it is not easy to export one regime to other countries.

Keywords:   ASBJ, Accounting Standards Board of Japan, JFSA, Japanese Financial Services Authority, taxation, Big Bang, corporate governance, Japan

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