haku: @indexterm Accounting standards / yhteensä: 876
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| Tekijä: | Kuroda, M. |
| Otsikko: | Internationalisierung der Konzernrechnungslegung japanischer Unternehmen |
| Lehti: | Zeitschrift für Betriebswirtschaft
1998 : VOL. 68:10, p. 1089-1105 |
| Asiasana: | ACCOUNTING COMPANIES CONSOLIDATED ACCOUNTS INTERNATIONAL ACCOUNTING ACCOUNTING STANDARDS JAPAN |
| Kieli: | ger |
| Tiivistelmä: | Form the year 2000 the Japanese parent companies which are subject to the securities and exchange law will have to publish the consolidated information in the reformed financial disclosure system. In the new reporting system, various consolidation methods will be adjusted, as far as it is possible in the prevailing situations in Japan, to the standards of the IASC or the FASB. These adaptations include the definitions of subsidiaries and associated companies, the recognition of deferred tax liabilities and assets, the application of a uniform accounting policy, the method of capital consolidation etc. |
SCIMA