日本会计模式及实务.ppt
Japan impression,lack of security,urgent need of belonging,Emphasis on self-sacrifice,Admire a strong,Strong sense of community,Meiji restoration（明治维新）,Taika Era reforms（大化革新）,Japanese Accounting,The course of development,Accounting standards,Influencing factors,Accounting practice system,Profession,Financial reporting,Accounting measurements,1,2,3,4,5,6,7,The course of development,Taika Era reforms大化革新,幕府统治,公元646年,公元16031868年,Meiji restoration明治维新,1868年,2004年之前,Germany,America,2004年之后,1,Generally speaking，the Japanese accounting in each country between the input and output.,拿来主义,Japaneseaccounting,tradition,External influences,The development of accounting in Japan is slow,The evolution of the Japanese accounting standards setting bodies,1949,1952,2000,2001,ICBAS（企业会计系统调查委员会）,BADC（企业会计评议会）,monetary authority（金融管理局）,ASBJ（日本会计准则委员会,2,、,Early accounting,must adhere to thetriangular legal system,以官方为主体，结合民间力量制定会计准则,American influence(after W.W.)1947，The Securities and Exchange Law（SEL)1948，The Japanese institute of certified public accountants（JICPA）1949,Securities and ExchangeCommission(SEC)after1952,changed its name to BADC（企业会计评议会）,In July 2000,BADC can be replaced by financial administration,主要依靠民间力量制定,In July 2001,set FASF(财务会计准则基金会),Influencing factors,3,economy,3.1,legal,3.2,legal requirements,Tax Law,Commercial Code,The Securities and Exchange Law,Triangular legal system,Continental European countries accounting and model characteristics,A.Commercial Code,Ministry of Justice（司法部门）Role:Center of accounting regulationInfluence:the strongest effect Function:administrates the commercial codeCommercial CodeHistory:administer by MOJFundamental principle:creditor and shareholder protectionAccounting measurements:historical cost,B.The Securities and Exchange Law,History：administer by Ministry of financeMain objective：provide information for decision-makingWho complies with SEL?Publicly owned companyDisclosure requirementsTransparency level More detailed informationAttention:NI and SE are same under the code and SEL,C.Tax Law,Expense can be claimed for tax purposes if they are fully bookedTaxable income is based on the amount calculated under the Company Law,Financial and tax accounting are the same,culture,3.3,After W.W.,Before w.w,Continental European countries(Germany),American,Signs of mixture,Characteristics of Japanese accounting practice system,4,Giant(庞大的)industrial groupBank credit and debt capital,Hold equity interests in each other and often jointly own other firms,The government has a major influence on all aspects of accounting,日本财团,Characteristics of Japanese accounting practice system,l,Other important features,1.Combine the concept“form over substance”with“substance over form”2.High Liability3.Specifies the maximum amount of the dividend(creditor production),The accounting profession and CPA,The accounting profession is not strong and lacks influencecertified public accountants(CPA)Lifetime employment JICPA is the professional organization of CPA To whether the fair presentation and consistently in accordance with GAAP to make professional judgment,5,、,Auditors,audit requirements,Accounting measurements,Inventory：measure at cost or the lower of cost or market Write down to market,Goodwill:measure on a fair-value basis Amortize over a max.of 20 years,Investment in securities:value at market,Fixed assets：value at cost Depreciation rate based on tax law,R&D costs:expense when incurred rather than capitalize,Leases：capitalize(Transfer ownership)Expense,6,Financial reporting,Financial Reporting under the Commercial CodeFinancial Reporting under the Securities Exchange Law,7,A.Financial Reporting under the Commercial Code,A.Financial Reporting under the Commercial Code,B.Financial Reporting under the Securities Exchange Law,
