|
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
|
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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
|