The Impact of Voluntary IFRS Adoption1) on Japanese Public Companies

This paper presents the current status of voluntary IFRS adoption in Japan and explains the factors that have led public companies to adopt these international standards. This research provides an in-depth analysis of the situation in Japan and provides some figures to support the findings. The goal of this paper is to conduct a preliminary study of Japanese companies that have adopted IFRS. Additionally this paper determines reasons for the voluntary adoption of IFRS by Japanese public companies through the analysis of major differences between Japanese GAAP (“JP GAAP”) and IFRS. The purpose of this paper is to contribute to international debate and enhance the current understanding of voluntary IFRS adoption in Japan and the practical issues related to the adoptiondepartmental bulletin pape

Impact of Clarity ISAs to the Related Party Transactions on Our Audit Practice

松尾聿正教授 退職記念

Clinical Aspects of IgG4-Related Orbital Inflammation in a Case Series of Ocular Adnexal Lymphoproliferative Disorders

The most frequent ocular adnexal tumors and simulating lesions are lymphoproliferative disorders (LPDs), including malignant lymphomas and orbital inflammation with lymphoid hyperplasia or infiltration. IgG4-related orbital inflammation (IgG4-ROI) often involves lacrimal glands and other orbital tissues and is an important differential diagnosis. The present study evaluated clinical aspects of IgG4-ROI in a case series of orbital LPD. Sixty-two consecutive cases of orbital LPD, pathologically diagnosed from November, 2004, through March, 2011, were investigated. Histological types were 22 cases with MALT lymphoma, 11 cases with diffuse large B-cell lymphoma (DLBCL), 3 cases with other malignant lymphomas, 16 cases with IgG4-ROI, and 10 cases with non-IgG4-ROI. Ages of the IgG4-ROI group (56 ± 10 yrs) were significantly lower than the MALT lymphoma (71 ± 12 yrs) and DLBCL (75 ± 14 yrs) groups. Orbital lesions other than lacrimal glands were present in six cases including extraocular muscle swelling, mass lesions surrounding the optic nerve, and supraorbital and infraorbital nerves enlargements. Although none of the malignant lymphomas were related to IgG4, previous evidence suggested that malignant lymphomas can arise from IgG4-ROI. Based on this study (26%) and another report (33%), it is likely that nearly a quarter of orbital LPD are IgG4-ROI