国际会计-日本课件.ppt

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1、 TokyoJapanese accountingJapanese accountingImage Info-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 influenceU.S.influenceInternational Accounting influenceBefore 195

2、0After 1950 After 1990 backgroundLegal environmentPolitical environmentEconomic environmentCultural environmentFactor of economic environments effect on accounting is the most direct,which decided accountant pattern generationTwo separate government agencies have responsibility for accounting regula

3、tionsAccounting 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 rootspart1Part2part3part4part52、The integrity of the accounting regulations systemthe accounting profe

4、ssion 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 includes:3 Successful use of management

5、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 development of SoftwareThe obviously result

6、sTextNew Development and Enlightenment of the Japanese accounting First First Second SecondThe 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 a

7、ccounting standards and transparency of corporate accounting 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-measur

8、ement to fair value,but established businesses tend to using the historical cost of land and fixed assets。New DevelopmentBlock DiagramAB C DTo perfect the legal system of Chinas accounting,and to form an effective accounting regulations restraint mechanismsTo learn from the successful application of

9、 Japanese Management accounting experience,to sum up and popularize the rich practice of Chinas.To strengthen the professional accounting education at the same time,taking into account the comprehensive knowledge of educationTo explore the accounting theory and method system with Chinesecharacteristics,while at the same time make our accounting graduallyinternationalizedLOGO