Japan GAAP Guide - Financial Reporting / IFRS / GAAP - Accounting

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Japan GAAP Guide

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Japan GAAP Guide is the first commentary of its kind written in English. It explains and illustrates all that is encompassed in Japan GAAP. Both the theoretical and practical aspects are discussed.

This book is co-written by Prof Chitoshi Koga and Dr Jun Yao, and is based on their many years of teaching, research and practical experience. It will be an invaluable source of reference for accounting practitioners and students in Japan, as well as those from overseas, who need to be familiar with Japan GAAP.

Features:

- Organised by subjects – each accounting topic is a chapter in the book
- Many examples and illustrations to explain accounting theory and concepts
- Topical index enables the reader to locate a subject quickly and easily
Contents Includes:

- The Conceptual Framework
- Presentation of Financial Statements
- Financial Instruments
- Inventories
- Fixed Assets
- Leases
- Intangible Assets
- Impairment of Assets
- Foreign Currency Transactions
- Government Grants
- Provisions, Contingent liabilities and Contingent Assets
- Revenue
- Construction Contracts
- Retirement Benefits
- Research and Development Costs
- Income Taxes
- Consolidation
- Cash Flow Statements
- Business Combinations
- Business Separations
- Interim Financial Reporting

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