日本会计模式及实务

1
The course of development
公元646年
Taika Era reforms 大化革新
公元1603—1868年
幕府统治
1868年
Meiji restoration 明治维新
2004年之前
Germany
2004年之后
America
Generally speaking，the Japanese accounting in each country between the input and output.
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
以官方为主体，结合民间力量制定会计准则 Early accounting, must adhere to the"triangular" legal system
3.3
culture
Rely on each other, advocating collectivism
Emphasis on the control of laws and regulations
The principle of conservatism
4
Continental European countries (Germany)
audit requirements
• Small and medium size companies • Focus: examine managerial actions and make sure whether they comply with legal statues
Statutory auditors
、
Auditors
Independent auditors (CPA)
• Large corporations (both statutory auditors and independent auditors) • Focus: examine financial statements and records
B. The Securities and Exchange Law
History： administer by Ministry of finance
Main objective：provide information for decision- making
Who complies with SEL? Publicly owned company Disclosure requirements
主要依靠民间力量制定
American influence (after W.W. Ⅱ) 1947， The Securities and Exchange Law（SEL)
、 1948，The Japanese institute of certified public
accountants （JICPA）
小组成员：时有爽 宫华敏 李玉静
1
The course of development
2
Accounting standards
3
Influencing factors
4
Accounting practice system
5
Profession
6
Accounting measurements
7
Financial reporting
The government has a cts of accounting
Other important features
1. Combine the concept “form over substance ” with “substance over form”
3
Economic environment
Legal system
Social culture
3.1
economy
capitalist market economy
Protect the interests of private capital
Real and practical principles of accounting information
Ministry of Justice（司法部门） Role: Center of accounting regulation Influence: the strongest effect
Function: administrates the commercial code
Commercial Code History : administer by MOJ Fundamental principle: creditor and shareholder protection Accounting measurements: historical cost
6
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
Balance sheet (consolidated)
Income statement (consolidated) Statement of changes in shareholders’ equity
Supplementary
Statement of cash flow
Supporting schedules (Detailed)
Transparency level More detailed information Attention: NI and SE are same under the code and SEL
C. Tax Law
Expense can be claimed for tax purposes if they are fully booked Taxable income is based on the amount calculated under the Company Law Financial and tax accounting are the same
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
Income Income statement statement
Business Business report report
equity
Supporting Supporting schedules schedules
(附表）
B. Financial Reporting under the Securities Exchange Law
Business report
information
In July 2001, set FASF
(财务会计准则基金会)
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"
l
2. High Liability
3. Specifies the maximum amount of the dividend (creditor production)
5
The accounting profession and CPA
The accounting profession is not strong and lacks influence
7
A. Financial Reporting under the Commercial Code
B. Financial Reporting under the Securities Exchange Law
A. Financial Reporting under the Commercial Code
The Securities and Exchange Law Tax Law
legal requirements
Continental European countries accounting and model characteristics
Triangular legal system
A. Commercial Code
certified 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
Japan impression