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International Accounting
 

Government regulation and development of accounting in Japan

Vol. 15, Iss. 15, APRIL 2012

Available online: 12 April 2012

Subject Heading: Foreign experience

JEL Classification: 

Babayeva Z.H. PhD in Economics, associate professor of department «Accounting», Dagestan State University
babaeva2@rambler.ru

The article is devoted to history of development of accounting in Japan, since its sources. The state regulation of accounting, tax policy, national governments of Japan, also addresses the issues of the auditing system and the issues of asset valuation are considered. Problems of calculation and the accounting of expenses on production and questions of decrease in prime cost are in more detail studied.

Keywords: history of accounting in Japan, government regulation of accounting, tax policy, calculation of the cost, regulation calculation, reducing production costs

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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