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| Author: | Nissan, S. Otaka, R. Kamata, N. |
| Title: | Cash reporting in Japan |
| Journal: | International Journal of Accounting Education and Research
1995 : VOL. 30:2, p. 168-180 |
| Index terms: | JAPAN FINANCIAL STATEMENTS CASH FLOW |
| Language: | eng |
| Abstract: | For listed companies in Japan, the Commercial Code does not require the preparation of a funds flow statement while the Securities Law requires the preparation of a funds flow statement for parent companies as supplementary information. This article presents the funds flow statement for a Japanese company, explains its main characteristics, and restates it in the format required by US standards. the article explains the problems faced in restating the cash flow statement of one country into that of another. |
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