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1、 TokyoJapanese accountingbackgroundCharacteristicsImplicationsJapanese accountingImage 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 accountingReflected German influ
2、enceU.S. influenceInternational Accounting influenceBefore 1950After 1950After 1990backgroundLegal environmentPolitical environmentEconomic environmentCultural environmentFactor of economic environments effect on accounting is the most direct, which decided accountant pattern generationTwo separate
3、government agencies have responsibility for accounting regulationsAccounting regulation is based on three laws: The Company Law ,The Securities and Exchange Law ,and The Corporation Income Tax LawJapan is a traditional society with strong cultural and religious roots1Market economy-oriented accounti
4、ng systemClick to add Title1private property system2the freedom of contracting principle3lThe market economy system in Japan has already established three basic principlesThree basic principles: the principle of self-responsibility part1Part2 part3part4part52、The integrity of the accounting regulati
5、ons systemthe accounting profession and regulationscommercial law and accounting regulationsthe accounting principles and regulationstax laws and accounting regulationssecurities trading and accounting regulationsJapans current accounting regulations system, called “five in one“ system, which includ
6、es:3Successful use of management accountingImplementation of the Division in AccountancyCharacteristics: establishing a market-oriented business strategyUsing comprehensive cost methods to manage companies4. The rapid development of computerized accountingThe new featuresWide applicationThe developm
7、ent of SoftwareThe obviously resultsTextEDCBA Balance sheet Income statement Statement of changes in shareholders equity Business report Support schedulesAccounting statements requiredThe statements system of Japanese accounting must include the following:New Development and Enlightenment of the Jap
8、anese accountingFirstSecondThe 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 accountin
9、g information.Fair value accountingThe BADC issued the interim report of the Impairment of assets. The reporting requires, enterprises held by non-trading securities if shareholders equity declined by more than 50%, it is necessary to re-measurement to fair value, but established businesses tend to
10、using the historical cost of land and fixed assets。New DevelopmentPension accountingConsolidated financial statements accountingBlock DiagramABCDTo perfect thelegal system of Chinas accounting, and to form aneffectiveaccounting regulations restraint mechanismsTo learn fromthe successful application
11、of Japanese Managementaccountingexperience, tosum up andpopularize therich practice of Chinas.To strengthenthe professionalaccounting education atthe same time, taking into account thecomprehensiveknowledge of educationTo explorethe accounting theory and method system with Chinese characteristics, while at the sametime make our accounting gradually internationaliz edLOGO
