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A Critical Evaluation of Japanese Accounting Changes Since 1997

Bill Gordon

November 1999


Bibliography

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________ (1999b) 'Japanese GAAP: U.S.-Japan Comparison', <http://www2g.biglobe.ne.jp/~ykawamur/gaap.htm> (6 April 1999) (link no longer available).

Keizai Kôhô Sentâ (Japan Institute for Social and Economic Affairs) (1997) 'Kigyô no fushôji ni kansuru "kaishain no koe" ankêto chôsa ni tsuite' (Survey of employee opinions on company scandals), 14 May, <http://www.kkc.or.jp/japanese/release/1997/rel0514.html> (20 September 1999) (link no longer available).

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________ (1997b) 'Renketsu zaimushohyô seido no minaoshi ni kakawaru ikensho' (Opinion on review of system of consolidated financial statements), 6 June, <http://www.mof.go.jp.singikai/kaikei/tosin/1a902.htm> (3 September 1999) (link no longer available).

________ (1998a) 'Renketsu zaimushohyô seido ni okeru kogaisha oyobi kanren kaisha no han'i no minaoshi ni kakawaru gutaiteki na toriatsukai' (Specific guidance concerning review of scope of subsidiaries and affiliates under system of consolidated financial statements), 30 October, <http://www.mof.go.jp.singikai/kaikei/tosin/1a919.htm> (23 May 1999) (link no longer available).

________ (1998b) 'Taishoku kyûfu ni kakawaru kaikei kijun no settei ni kansuru ikensho' (Opinion on setting accounting standards for post-employment benefits', 16 June, <http://www.mof.go.jp/singikai/kaikei/tosin/1a913a1.htm> (23 May 1999) (link no longer available).

________ (1999) 'Kin'yû shôhin ni kakawaru kaikei kijun no settei ni kansuru ikensho' (Opinion on establishment of accounting standards for financial instruments), 22 January, <http://www.mof.go.jp/singikai/kaikei/1a921a.htm> (27 June 1999) (link no longer available).

Kino Ittarô (1999) 'Nihon kigyô ni henkaku o semaru "kokusai kaikei kijun"' ('International accounting standards' pressing Japanese companies for reforms), Foresight, January, 90-2.

Kin'yû Kantoku Chô (Financial Supervisory Agency) (1998a) 'Ichiren no zôshûwai jiken ni kakawaru kin'yû kikan ni taisuru gyôseijô no sochi ni tsuite' (Administrative measures against financial institutions involved in a series of bribery incidents', 31 July, <http://www.fsa.go.jp/danwa/danwaj/dan-j-731.html> (19 September 1999) (link no longer available).

________ (1998b) 'Yokin toriatsukai kin'yû kikan no risuku kanri saiken nado no jôkyô ni tsuite' (Status of risk-management loans of financial institutions that handle deposits), 17 July, <http://www.fsa.go.jp/news/newse/news-e-717.html> (2 October 1999) (link no longer available).

Komiya Kazuyoshi (1999) 'Renketsu keiei no jidai (1) gurûpu ni ôki na eikyô' (Age of consolidated operations (1) Big effect on group), Nikkei Sangyô Shimbun, 16 March, 25.

KPMG (1999) 'Acquisitions of Companies in Japan Grew Sixfold in 1998 as Activity in Rest of Asia Pacific Plummeted, According to KPMG Corporate Finance Survey', <http://www.us.kpmg.com/japanesepractice/english/press_re/acquire.htm> (25 June 1999) (link no longer available).

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Maki Tetsuo (1997) 'The Difficult Path to Internationalisation', Accountancy - International Ed., October 1997, 69-70.

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Murakami Motonori (1998) 'Jitsumu tantôsha ni kiku (1) Mitsui Bussan kessan kanri shitsuchô Murakami Motonori-shi' (Ask the business leaders (1) Mitsui Bussan's Chief Accounting Manager Murakami Motonori), Nikkei Sangyô Shimbun, 23 July, 26.

Naitô Jun'ichi (1999) 'Kaikei kokusaika o kiku (4) Ôkurashô Daijin Kanbô Sanjikan Naitô Junichi-shi' (Hearing about accounting internationalization (4) Naitô Junichi, Counselor of the Minister of Finance's Secretariat), Nihon Kin'yû Shimbun, 16 March, 17.

Nakachi Hiroshi (1999) 'Shinkaikei kijun no eikyô' (Effects of new accounting standards), Nikkei Sangyô Shimbun, 13 May, 32.

Nihon Keizai Shimbun (1998) 'Jika kaikei dônyû, "mochiai kaishô" unagasu' (Introduction of fair-value accounting will force 'dissolution of cross-shareholdings'), 16 June, 17.

________ (1999a) 'Kigyô keiei o kaeru kaikei kokusaika no shôgeki (jô) "Jika" no ashioto' (Accounting internationalization shock changing company management (Part 1 of 2) Approach of 'fair-value accounting'), 22 January, 1.

________ (1999b) 'Kigyô nenkin o tômeika, tsumitate fusoku ni hikiatekin' (Making company pensions transparent, provisions for reserve shortfalls) 18 April, 5.

________ (1999c) '99 nen 3 gatsu ki kessan o yomu, seido henkô e no taiô kappatsu' (Reading financials for period ending March 1999, active measures to address system changes), 30 April, 13.

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Nikkei Business (1997a) 'Kaikei kijun 99 shokku' (1999 accounting standards shock), 18 August, 90-4.

________ (1997b) 'Kokusai hyôjun e no kaikaku, susumu shika nai' (Reforms toward international standards must go forward), 18 August, 95-7.

________ (1998a) '"Kônin kaikeishi" ga abunai' (CPAs are dangerous), 29 June, 38-40.

________ (1998b) 'Shijô no bannin kisou beikoku kaikeishi' (American CPAs competing to be markets' watchmen), 29 June, 41-2.

________ (1999) '"Jika kaikei" ga kigyô o sabaku' ('Fair-value accounting' will judge businesses), 11 January, 24-8.

Nikkei Kin'yû Shimbun (1999a) 'Renketsu kaikei shisutemu dônyû kigyô ga aitsugu' (Stream of companies introducing consolidation accounting systems), 8 April, 1.

________ (1999b) 'Topî, shinkaikei kijun ni taiôsaku – gurûpugaisha tôhaigô nado' (Topy's countermeasures to new accounting standards, such as consolidation and elimination of companies in business group), 12 April, 23.

Nikkei Ryûtsû Shimbun (1999) 'Shinkaikei kijun 2000 nen dônyû, kigyô no jitsuryoku maruhadaka ni' (New accounting standards to be introduced in 2000, will make bare company's real strength), 16 March, 1.

Nobes, Chistopher and Robert Parker (1998) Comparative International Accounting, 5th ed., London, Prentice Hall Europe.

Ôta Shôwa Kansa Hôjin (Showa Ota & Co.) (1998) Renketsu kessan nyûmon (Introduction to consolidation accounting), Tokyo, Jitsugyô no Nihonsha.

Ozaka Gou (1998) Jika kakumei (Fair-value revolution), Tokyo, Tokuma Shoten.

Sakuma Shôichi (1999) 'Ugokidasu kaikei kokusaika (2) Towareru kansa' (Accounting internationalization starting to move (2) Holding audits accountable), Nihon Keizai Shimbun, 11 February, 17.

Sangyô Seisaku Kyoku, Tsûsan Sangyô Shô (Industrial Policy Bureau, MITI) (1998) '21 seiki no kôporêto·shisutemu ni kansuru kenkyûkai hôkokusho' (Research report on the corporate system of the 21st century), March, <http://www.miti.go.jp/topic-j/ekopr4j.html> (14 September 1999) (link no longer available).

Schaede, Ulrike (1996) 'The 1995 Financial Crisis in Japan', February, <http://www.nmjc.org/jiap/dereg/papers/bbankfa.html> (4 May 1999) (link no longer available).

Shibata Hideki (1999) Kansa fûdo no kakushin (Changes in auditing climate), Tokyo, Seibunsha.

Shibata Yôko (1998) 'Turnabout in Japan', Global Finance 12(11), November, 44-5.

Shioda Hidetoshi (1999) 'Renketsu kaikei ga, subete no kigyô ni risutora to M&A o semaru' (Consolidation accounting forces restructurings and M&A on all companies), Ekonomisuto, 30 March, 58-60.

Shiratori Eiichi (1998) Kokusai kaikei kijun (International accounting standards), Tokyo, Nikkei BP.

Shôken Kyoku, Ôkurashô (Securities Bureau, Ministry of Finance) (1998) 'Shôhô to kigyô kaikei no chôsei ni kansuru kenkyûkai hôkokusho' (Research committee report on coordination of Commercial Code and business accounting), 16 June, <http://www.mof.go.jp/jouhou/kabu/ka009a1.htm> (25 September 1999).

Shôken Torihiki Shingikai, Ôkurashô (Securities and Exchange Council, Ministry of Finance) (1997) 'Shôken shijô no sôgôteki kaikaku' (Comprehensive reforms for the securities market), <http://www.mof.go.jp/tosin/1a505.htmsakura.co.jp/sir/research/mreview/mr9812.html> (25 April 1998) (link no longer available).

Shôken Torihiki tô Kanshi Iinkai, Ôkurashô (Securities and Exchange Surveillance Commission, Ministry of Finance) (1998) 'Yamaichi Shôken (kabu) ni kakawaru hansoku jiken no chôsa kekka oyobi dôsha no taisuru kensa kekka no motozuku kankoku ni tsuite' (Results of investigation of Yamaichi Securities Company's infringement of regulations and recommendations to the company based on the investigation results), Tokyo, Ôkurashô.

Shûkan Tôyô Keizai (1999a) 'Jika kaikei dônyû de nenkin tôsan mo' (Even pension bankruptcies due to introduction of fair-value accounting), 9 January, 18-9.

________ (1999b) 'Kônin kaikeishi ga abaku, funshoku kakushi no tekunikku' (Window-dressing concealment techniques that certified public accountants expose), 17 April, 58-60.

Someya Kyôjirô (1996) Japanese Accounting: A Historical Approach, Oxford, Clarendon Press.

Sunamura Satoshi (1994) 'The Development of Main Bank Managerial Capacity' in Masahiko Aoki and Hugh Patrick (eds.), The Japanese Main Bank System, Oxford, Oxford University Press, 295-324.

Taka Iwao (1996) 'The House of Nomura and the Japanese Securities Scandals', published by Wharton Ethics Program, <http://rider.wharton.upenn.edu/~ethics/cases/nomura.htm> (31 July 1999) (link no longer available).

Tanaka Hiroshi (1998) 'Nihongata kaikei disukurôjâ no rinen to jissai' (Ideal and reality of Japanese-style accounting disclosure), Kaikei 154(6), December, 13-25.

Tokumasu Fumihiro and Katô Naoki (1997) Kigyô kaikei biggu ban (Business accounting Big Bang), Tokyo, Tôyô Keizai Shinpûsha.

Tsûsan Sangyô Shô (MITI) (1998) 'Heisei 10 nen ban tsûshû hakusho' (White paper international trade, 1998), <http://www.miti.go.jp/report-e/gWP1998e.html> (31 October 1999).

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Wakasugi Akira (1999a) 'Kaikei kijun no kokusaika ni tsuite' (Internationalization of Accounting Standards), Kigyô Kaikei 51(1), 148-54.

________ (1999b) 'Kaikei kokusaika o kiku (4) Kigyô Kaikei Shingikai Kaichô Wakasugi Akira-shi' (Hearing about accounting internationalization (4) Business Accounting Deliberation Council Chairman Wakasugi Akira), Nihon Kin'yû Shimbun, 12 March, 17.

Yamashita Shigeyuki (1999) 'Ugokidasu kaikei kokusaika (3) Nenkin seido kaikaku' (Accounting internationalization starting to move (3) Pension system reforms), Nihon Keizai Shimbun, 16 February, 19.

Yokoyama Akira (1999a) 'Funshoku kessan' (Window-dressing accounting), <http://www.hi-ho.ne.jp/yokoyama-a/funshoku.htm> (4 September 1999).

________ (1999b) 'Infura toshite no kaikei kijun' (Accounting standards as a framework), <http://www.hi-ho.ne.jp/yokoyama-a/kaikeikijyun.htm> (21 May 1999).

________ (1999c) 'Kokusai kaikei kijun' (International accounting standards), <http://www.hi-ho.ne.jp/yokoyama-a/kokusaikaikei.htm> (21 May 1999).

________ (1999d) 'Kokusai kaikei kijun to Nihon no kaikei no sôiten' (Differences between international accounting standards and Japan's accounting), <http://www.hi-ho.ne.jp/yokoyama-a/ias&jgaap.htm> (21 May 1999).

________ (1999e) 'Naibu kansa no autosôshingu' (Internal audit outsourcing), <http://www.hi-ho.ne.jp/yokoyama-a/naibukansa.htm> (21 May 1999).

________ (1999f) 'Torishimariyaku' (Directors), <http://www.hi-ho.ne.jp/yokoyama-a/torishimariyaku.htm> (21 May 1999).

Yoshii Kazuhiro (1999a) '99 nen 4 gatsu renketsu kessan honkaku sutâto, mô "gomakashi" ga kikanai' (Start of consolidation accounting basis in April 1999, 'deception' will no longer work), Ekonomisuto, 30 March, 62-3.

________ (1999b) 'Gurûpu kigyô zentai no kachi o jûshi shita keiei e' (Toward management stressing value of entire business group), Ekonomisuto, 5 April, 144-5.



Table of Contents | Acronyms | Introduction | Chapter 1 | Chapter 2 | Chapter 3 | Conclusion | Bibliography

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