ABSTRACT

Japan has been implementing drastic changes in the field of accounting. Several new accounting standards have been established to align with the International Accounting Standards. Among these are the requirement of filing consolidated financial statements, semiannual interim reporting, pension cost accounting, income tax allocation accounting, translation of foreign currency, accounting for financial instruments, and fair value reporting on marketable securities.

This study examines the impact of the new standards on nineteen of the twenty-three large companies available in the Thompson database during 1999 - 2002. The findings of this study indicate that the new accounting rules ...

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