Yoshihiro Tokuga – författare

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5 produkter

1. 

   Accounting Regulation in Japan

   Evolution and Development from 2001 to 2015

   Av Masatsugu Sanada, Yoshihiro Tokuga

   Inbunden, 2019

   1027 kr

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   Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation.The authors demonstrate that delegation of the authority for …

2. 

   Accounting Regulation in Japan

   Evolution and Development from 2001 to 2015

   Av Yoshihiro Tokuga, Masatsugu Sanada

   E-bok, 2019

   446 kr

   Lägg i varukorg

   Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for …

3. 

   Accounting Regulation in Japan

   Evolution and Development from 2001 to 2015

   Av Yoshihiro Tokuga, Masatsugu Sanada

   E-bok, 2019

   446 kr

   Lägg i varukorg

   Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for …

4. 

   Accounting Regulation in Japan

   Evolution and Development from 2001 to 2015

   Av Masatsugu Sanada, Yoshihiro Tokuga

   Häftad, 2021

   382 kr

   Lägg i varukorg

   Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation.The authors demonstrate that delegation of the authority for …

5. 

   Controversies Over Accounting for Goodwill

   Av Yoshihiro Tokuga, Masaki Yoneyama

   Inbunden, 2026

   567 kr

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   This is an Open Access book. The accounting treatment of goodwill has been widely debated, particularly regarding whether amortization should be reintroduced. After the IASB abolished amortization in IFRS 3 in 2004, the post-implementation review of IFRS 3 (PiR 3) was conducted from 2013 to 2015. …