Institutions and accounting standard transformation:Observations from Japan

作     者：Naohiro Urasaki 

作者机构：Faculty of Business Administration Kinki University 

出 版 物：《China Journal of Accounting Research》 (中国会计学刊（英文版）)

年 卷 期：2014年第7卷第1期

页      面：51-64页

学科分类：12[管理学] 0202[经济学-应用经济学] 1202[管理学-工商管理] 0201[经济学-理论经济学] 

主　　题：Single set of accounting standards IFRS Financial 

摘      要：This paper describes the transformation of Japan s accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan s accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country s political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.