4 research outputs found
Judgments of auditors on “principles” versus “guidance” in lease accounting standard
- Author
- Accounting Standards Board of Japan (ASBJ)
- Accounting Standards Board of Japan (ASBJ)
- Business Accounting Council
- Financial Accounting Standards Board
- International Accounting Standards Board (IASB)
- International Accounting Standards Committee (IASC)
- Noriyuki Tsunogaya
- Parmod Chand
- Satoshi Sugahara
- Securities and Exchange Commission (SEC)
- Society for the Promotion of Buddhism (Bukkyo Dendo Kyokai)
- Publication venue
- 'Emerald'
- Publication date
- Field of study
Converging to International Accounting Standards: Views from Japan
- Author
- Accounting Standards Board of Japan (ASBJ)
- Ball
- Barth
- Business Accounting Council (BAC)
- Committee of European Securities Regulators (CESR)
- Cooke
- Corporate Reporting Users' Forum (CRUF)
- Fujinuma
- International Accounting Standards Board (IASB)
- International Accounting Standards Board (IASB)
- International Accounting Standards Board (IASB)
- Jopson
- Kurosawa
- Maki
- Ministry of Economy Trade and Industry (METI)
- Misawa
- Nippon Keidanren
- Peaple
- Singleton
- Standard & Poor's
- Suzuki
- Suzuki
- Tarca
- Zeff
- Publication venue
- 'Wiley'
- Publication date
- Field of study
The legal backing for accounting standard-setting in Japan: A historical review
- Author
- Accounting Standards Board of Japan (ASBJ)
- Accounting Standards Board of Japan (ASBJ)
- Beaver WH
- Botzem S
- Business Accounting Council of Japan (BAC)
- Business Accounting Council of Japan (BAC)
- Business Accounting Council of Japan (BAC)
- Cabinet Office of Japan
- Chiba J
- Cunningham LA
- Doupnik TS
- Endo H
- Financial Accounting Standards Board (FASB)
- Financial Service Agency of Japan (FSA)
- Fleckner AM
- Ito K
- Jimi S
- Kimura S
- Koga C
- Masatsugu Sanada
- Mattli W
- Miller PBW
- Mitsui H
- Oishi K
- Previts G
- Saito S
- Sanada M
- Sato N
- Scott WR
- Scott WR
- Sugimoto T
- Tamm Hallström K
- Tokuga Y
- Tokuga Y
- Tsujiyama E
- Tsunogaya N
- US SEC
- US SEC
- US SEC
- US SEC
- Publication venue
- 'SAGE Publications'
- Publication date
- Field of study
Recognition versus disclosure of finance leases: Evidence from Japan
- Author
- Aboody
- Accounting Standards Board of Japan (ASBJ)
- Accounting Standards Board of Japan (ASBJ)
- Ahmed
- Ahmed
- Altamuro
- Arata
- Ashbaugh-Skaife
- Baker
- Barone
- Barth
- Barth
- Beattie
- Bhojraj
- Bowman
- Bratten
- Business Accounting Council (BAC)
- Callahan
- Davis-Friday
- Dhaliwal
- Eisfeldt
- Ely
- Graham
- Hirshleifer
- Horrigan
- Imhoff
- Israeli
- Japan Leasing Association (JLA)
- Japanese Institute of Certified Public Accountants (JICPA)
- Jiang
- Kaplan
- Kraft
- Krishnan
- Kusano
- Kusano
- Kusano
- Lim
- Mansi
- Michels
- MĂĽller
- Schipper
- Sengupta
- Sengupta
- Sharpe
- Shimizu
- Shuto
- Shuto
- Spencer
- Yu
- Publication venue
- 'Wiley'
- Publication date
- Field of study