Home | Other Papers and Essays

A Critical Evaluation of Japanese Accounting Changes Since 1997

Bill Gordon

November 1999

BADC Business Accounting Deliberation Council
BIS Bank for International Settlements
CC Commercial Code
CPA certified public accountant 
EPF Employee Pension Fund
EPS earnings per share
FSA Financial Supervisory Agency
GAAP Generally Accepted Accounting Standards
HRE Hazama Real Estate
IAS International Accounting Standard
IASC International Accounting Standards Committee
ICBAS Investigation Committee on Business Accounting Systems
IOSCO International Organization of Securities Commissions
JICPA Japanese Institute of Certified Public Accountants
M&A mergers and acquisitions
MITI Ministry of International Trade and Industry
MOF Ministry of Finance 
MOJ Ministry of Justice
OTC over-the-counter
R&D research and development
ROA return on assets
ROE return on equity
SEC Securities and Exchange Commission
SEL Securities and Exchange Law
TQP Tax-qualified Pension

Table of Contents | Acronyms | Introduction | Chapter 1 | Chapter 2 | Chapter 3 | Conclusion | Bibliography

Home | Top | Other Papers and Essays | About the Author