国际会计_日本课件教程文件.pptVIP

LOGO  Tokyo Japanese accounting background Characteristics Implications Japanese accounting [Image Info] www.wizdata.co.kr - Note to customers : This image has been licensed to be used within this PowerPoint template only. You may not extract the image for any other use. Japanese accounting Reflected German influence U.S. influence International Accounting influence Before 1950 After 1950 After 1990 background Legal environment Political environment Economic environment Cultural environment Factor of economic environments effect on accounting is the most direct, which decided accountant pattern generation Two separate government agencies have responsibility for accounting regulations Accounting regulation is based on three laws: The Company Law ,The Securities and Exchange Law ,and The Corporation Income Tax Law Japan is a traditional society with strong cultural and religious roots 1Market economy-oriented accounting system Click to add Title 1 private property system 2 the freedom of contracting principle 3 The market economy system in Japan has already established three basic principles Three basic principles: the principle of self-responsibility 4. The rapid development of computerized accounting The new features Wide application The development of Software The obviously results Text E D C B A Balance sheet Income statement Statement of changes in shareholders’ equity · Business report Support schedules Accounting statements required The statements system of Japanese accounting must include the following: New Development and Enlightenment of the Japanese accounting First Second The establishment of financial accounting standards Foundation ( FASF ). Its formation has two main purposes: the Japanese place in the International Accounting Standards Board (IASB). to improve the credibility of accounting standards and transparency of corporate accounting information.