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Internationalization Of Accounting Standards For Consolidation - Japan: A Case Study

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Internationalization of Accounting Standards for Consolidation - Japan: A Case The purpose of this paper will be to examine problems with internationalization of accounting standards for consolidations on methods from an international perspective - specifically, in the US and Japan. This is an es ....

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....at have been struck. For example, the recent discussion memorandum on consolidation outlines three different methods which are GAAP in the US (Beckman, 1995). No one nation has a clear right, on the basis of existing achievements, to be regarded as predominant in accounting. A great deal more work is needed by accountants from different countries before we can reach the point of having a well founded basis for uniformity. People who study differences among systems of accounting rules are incli....
Number of words: 2165 Approximate pages: 8

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