Book Review of

Financial Reporting in Japan

Regulation, Practice and Environment

Author : T.E. Cooke and M. Kikuya

Pros : Appendix showing contrasts between American, Japanese and English accounting methods.

Cons : Remaining appendixes are poorly presented.

Grade : B+

Contents : Jump to review...

1. Introduction

PART I : Factors Influencing the Evolution of Accounting and Reporting Practices

2. Nature of the Enterprise
3. Enterprise Users
4. Government as a User
5. Other External Users
6. The Accounting Regulatory Framework
7. The Accounting Profession and Academic Influence
8. International Influences
9. Local Environmental Characteristics

PART II : Accounting Principles and Practices

10. Disclosure Principles
11. Asset Valuation and Accounting Principles
12. The Survey of Accounts
13. Conclusions

Review :

Check back later to see our full review.

Reviewed by David Luhman, MBA, EA

Published 1992 by Blackwell Publishers, Ltd.. ISBN 0-631-18299-3
Length : 356 pages.