"An overview of the theoretical concepts currently underpinning accounting practices in New Zealand."--Provided by publisher.
"An overview of the theoretical concepts currently underpinning accounting practices in New Zealand."--Provided by publisher.
This comprehensive text book examines why differences and similarities in accounting systems exist across national boundaries. It analyses the significance of these differences to accounts users, preparers, standards setters and capital markets.
This comprehensive text book examines why differences and similarities in accounting systems exist across national boundaries.
This book discusses various Japanese legal topics in comparison to the United States approach to these same topics and analyzes whether what you see as the written law in Japan is what you get in reality. The foundation for the present Japanese legal system is explored, as is the structure, makeup, and independence of the Japanese judiciary and legal professions. The application of the Japanese Constitution to activities of and limitations on powers of the Japanese government are analyzed, as are the scope and limitations of the Japanese constitutional guarantees of religious freedom, sexual equality, equal rights, and rights of the criminally accused. The special Renunciation of War clause of the Japanese Constitution and court decisions dealing with the clause are analyzed to discover how the clause has gone from prohibiting all military establishments to permitting a world class military. Substantive legal areas, including contracts, treaties, and corporate law, are discussed. The Japanese civil litigation system, the perceived shortcoming in that system and currently ongoing steps at judicial reform are analyzed. Similarly, the attempt of the American Occupation to significantly change the administrative law of Japan by incorporating American legal concepts in Japanese administrative law is compared to the actual legal state of affairs in Japan. The text discusses the concepts underlying the reasons for the difference between the written law in Japan and the actual working of the Japanese legal system and considers how the ongoing process of judicial reform in Japan, which has as its stated goal the advancement of the Rule of Law, may affect changes in the legal system as Japan moves its legal system into the 21st Century.
On the international level it has become commonplace for leaders to tell others
over whom they are believed to have some ... and Exchange Commission might
suggest to the stock exchange that it tighten its rules on accounting practices.
The Section on Business Law of the International Bar Association is greatly indebted to the Editor, J. Michael Robinson and to John Gauntlett, the Chairman of the Committee on Issues and Trading in Securities, and his Vice Chairmen, Blaise Pasztory, Robert Briner and the members of the Committee who have contributed, for their joint efforts in preparing this ftrst book of their committee. It will make a valuable addition to the libraries of all practising lawyers because it has been written by practising lawyers, with the knowledge and experience of their own daily work and the understanding of what a practi tioner is looking for. I am confident that this book will prove of real assistance to practitioners world-wide, as have previous publications of other Committees of the Section on Business Law. I wish it great success. I hope that you may wish to join the Section on Business Law and thereby make contact and work with lawyers with similar interests in commercial law. WALTER OPPENHOF Chairman of the Section on Business Law XI Editor's Introduction I have great pleasure in presenting reports from fourteen countries. In the best tradition of many institutions of higher learning which trace their origins to some medieval ale house, this project has its genesis in a bar.
A review of the securities and related laws of fourteen nations International Bar
Association Staff. tions in accounting principles or practices from the form and
content of financial statements prescribed by the S.E.C. must be disclosed and, ...
Due to the developments in the role of governments, the importance of government accounting and financial reporting is increasing. This led to changes in Government Accounting all over the world. For institutional, public finance and other reasons this has not always been done for central governments and regional and local governments in the same way. Some countries maintain the cash basis, some changed over to the accrual basis. Many of them started at first with lower government levels, only few changed over completely. Comparative Issues in Government and Accounting aims to give insight in the array of different patterns the world shows with respect to government accounting and financial reporting. Of course a complete overview would have been too ambitious a goal. This book brings together an interesting number of academics coming from a representative number of countries to get an impression of the situation and especially of the existence and the backgrounds of similarities and differences. Thirty-five authors and co-authors produced 21 chapters reflecting on the situations in 16 countries on 4 continents. Countries dealt with are Albania, Australia, Belgium, China, Egypt, Finland, France, Japan, The Netherlands, New Zealand, Norway, Poland, Russia, Spain, the United Kingdom and the United States.
This book brings together an interesting number of academics coming from a representative number of countries to get an impression of the situation and especially of the existence and the backgrounds of similarities and differences.
