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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
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.