国际会计日本课件.ppt

 Japanese accounting Japanese accounting background 1Market economy-oriented accounting system 2、The integrity of the accounting regulations system 3．Successful use of management accounting 4. The rapid development of computerized accounting Accounting statements required New Development and Enlightenment of the Japanese accounting  Block Diagram * LOGO Tokyo background Characteristics Implications Japanese accounting [Image Info] www.wizdata.co.kr - 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. Reflected German influence U.S. influence International Accounting influence Before 1950 After 1950 After 1990 Legal environment Political environment Economic environment Cultural environment Factor of economic environments effect on accounting is the most direct, which decided accountant pattern generation Two separate government agencies have responsibility for accounting regulations Accounting regulation is based on three laws: The Company Law ,The Securities and Exchange Law ,and The Corporation Income Tax Law Japan is a traditional society with strong cultural and religious roots Click to add Title 1 private property system 2 the freedom of contracting principle 3 The market economy system in Japan has already established three basic principles Three basic principles: the principle of self-responsibility part1 Part2 part3 part4 part5 the accounting profession and regulations commercial law and accounting regulations the accounting principles and regulations tax laws and accounting regulations securities trading and accounting regulations Japans current accounting regulations system, called five in one system, which includes: Implementation of the Division in Accountancy Characteristics: establishing a market-oriented business strategy Using comprehensive cost methods to manage companies The new features Wide app