ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 8, Number 2, Year 2020CONSIDERATIONS REGARDING THE JAPANESE ACCOUNTING SYSTEM | Download | Author(s): Anatol Melega | DOI: 104316/EJAFB.2020.8210 | | Abstract: The economic evolution of a nation is closely correlated with the customs, accounting and fiscal regulations, characteristics, nuances, values, practices, customs that have developed since the emergence of the state. Without a preliminary analysis of these determinants, the task of understanding the Japanese accounting system or the Japanese economic system in general would be difficult to accomplish. In this paper we aim to analyze the Japanese accounting system together with all its particularities. | Keywords: Accounting Profession; IFRS; Globalization; Harmonization | References: 1. Beaver, W.H., Ryan, G. (2005). Conditional And Unconditional Conservatorism: Concepts And Modeling. Review Of Accounting Studies, 10, 269-309.
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