Optimum Disclosure System in the Era of International Financial Reporting Standards (IFRS)

Author(s)/Editor(s) Written and edited by KOGA Chitoshi
Publisher Chikura Publishing Co., Ltd.
ISBN 978-4-8051-0976-2
Publication Date October 2011

Table of Contents

Introduction:   General Overview

Part I   Introduction of IFRS and Design of an Optimal Disclosure System
Chapter 1   The Japanese disclosure system and its theoretical framework:Disclosing the sustainable development of the Japanese style of business
Chapter 2   Introduction of International Financial Reporting Standards (IFRS) and income determination structure
Chapter 3   Qualitative characteristics of forecasted information and the management's awareness
Chapter 4   Convergence to international accounting standards and quality of accounting information
Chapter 5   International comparison of the properties of earnings and its relations with corporate systems

Part II   Sustainable Growth of Japanese Companies and the Direction of Non-financial Information Disclosure
Chapter 6   Development of social and environmental information disclosure: Trends in the West and implications for Japan
Chapter 7   Significance of CRS and environmental information disclosure
Chapter 8   Corporate competitive advantage and the direction of intellectual property information disclosure
Chapter 9   Significance and direction of risk information disclosure
Chapter 10   Current status and challenges in introducing XBRL to non-financial information disclosure

Part III   Status quo and Challenges with the Internal Control Report System
Chapter 11   Effectiveness and challenges in the internal control report system
Chapter 12   Principles-based accounting and formation of auditors' judgment
Chapter 13   Forecasted information auditing and assurance form

Part IV   Evaluation and Future Direction of Quarterly Disclosure System in Japan
Chapter 14   Usefulness of the quarterly disclosure system
Chapter 15   Review on the current state of quarterly disclosures in Japan
Chapter 16   Actual condition of quarterly disclosures and earnings management

* This publication is in Japanese. An English translation is not available.