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Bulk Sales / Customized Book
for SMALL-and MEDIUM- SIZED ENTITIES in JAPAN
Teruyuki KAWASAKI, Takashi SAKAMOTO
Oliver Chubb (Editor)
ISBN:978-4-939028-24-3
Wiley Publishing Japan K.K.
-The first English version of the General Accounting Standard for SMEs - including forms
-A definitive comparison of the General Standard to previous guidelines and how it relates to both the Companies Act and Corporation Tax Act
-A review by two key Architects of the General Standard
The new General Accounting Standard for SMEs in Japan is an important step on the path to a new accounting discipline that recognizes the unique characteristics of small- and medium-sized entities. There is a global trend towards convergence in the accounting standards for large and public companies, with a countervailing movement towards country specific and less onerous standards for smaller companies.
Japan's new General Accounting Standard for SMEs is part of this shift. Professors Kawasaki and Sakamoto were key architects in the creation of this General Standard and are two of the foremost scholars of SME specific accounting.
This book contains background on the formation of the General Standard, a detailed analysis of the General Standard and how it relates to other laws, and an article-by-article walk-through. There are also useful sample forms.
Any discussion of the best accounting for SMEs includes the ideas and thinking behind the General Accounting Standard for SMEs in Japan.
Contact:corporatesalesjapan@wiley.com
現在本書は書店ではお求めいただけません。
お問合せ：corporatesalesjapan@wiley.com