EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS

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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X



 

Article from Volume 8, Number 2, Year 2020

CONSIDERATIONS REGARDING THE JAPANESE ACCOUNTING SYSTEM
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Author(s): Anatol Melega
DOI: 104316/EJAFB.2020.8210
Abstract: The economic evolution of a nation is closely correlated with the customs, accounting and fiscal regulations, characteristics, nuances, values, practices, customs that have developed since the emergence of the state. Without a preliminary analysis of these determinants, the task of understanding the Japanese accounting system or the Japanese economic system in general would be difficult to accomplish. In this paper we aim to analyze the Japanese accounting system together with all its particularities.
Keywords: Accounting Profession; IFRS; Globalization; Harmonization
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