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This book is the 2nd edition of the author's earlier book with the same title. It contains additional five chapters that are added to reflect the most recent changes in the economy and law in Japan.At a time when foreign interest in the current Japanese market and economy is significant and becoming increasingly prominent, Japanese corporate behavior and practices are two potentially confusing areas for international businessmen, accountants and lawyers. This book features numerous insights into...

As the centre of world economic development has shifted towards Asia over the last two decades, many Asian countries have witnessed rapid growth in economic and business operations. In light of these recent changes, accounting has played a significant role in assisting economic transition and advancement in Asian countries. However, although the general trend over recent decades towards convergence in financial reporting standards and practices has dramatically improved the comparability of acco...

As business and capital markets have continue to grow more global over recent years, the need for cross-border financial information has correspondingly increased. This has brought international accounting to the forefront. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. The book takes a user perspective to international financial reporting because most business executives are more li...

Addresses issues that are the focus of negotiations on the agenda of GATS 2000: market access and national treatment issues. The author describes the public good aspect of the liberalization of accounting services, showing that increased competition leads to better professional standards.

Financial globalization paired with the relaxation of constraints on capital flows between countries before the 2008 crisis, increased merger activities among the World’s largest stock exchanges. The financial crisis of 2008 had a severe impact on the development of equity markets, corporate financial stability, and corporate governance, and a multi-step approach is needed to fully appreciate the causes and effects of this event. This book engages the separate strands of literature to advance a...

This book, first published in 1988, provides an analysis of recruitment to the new profession of nineteenth-century accountancy, and in doing so, gives an insight into the complex origins and behaviour of the emergent professional classes. Unlike most studies, this is a study of all recruits, not only of those who succeeded in becoming qualified. This permits an analysis of the whole process of recruitment, including the choice of accountancy as a career option and as a vehicle of social mobilit...

Dispute settlement decisions (DSD) of the World Trade Organization (WTO) are presented with the aid of extensive annotations, in-depth analysis, and comprehensive summaries of case histories. The extensive index in each volume enables access to particular titles. Legal precedents and conclusions are detailed in the large annotations and conclusion sections.

The second edition of this text retains the accessible writing style and logical, student-oriented chapter format of its forerunner, and has been updated to reflect current developments in legislation and Accounting Standards. The author brings more than 50 years of combined teaching experience to the text.