Sei-Ichi Kaneko

Security Analysts Association of Japan

Senior Vice President

2-1, Nihonbashi-Kabutocho

Chuo-ku

Tokyo, 103-0026

Japan

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Scholarly Papers (1)

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International Convergence of Accounting Standards: 'Hot Topics' and Constituents' Views in Japan

Number of pages: 31 Posted: 30 Jan 2007
Sei-Ichi Kaneko and Ann Tarca
Security Analysts Association of Japan and University of Western Australia
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Abstract:

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International Accounting Standards Board, Accounting Standards Board of Japan, convergence, fair value measurement, comprehensive income, leases, business combinations