日本会计模式及实务(1)
合集下载
相关主题
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
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
1949, Securities and ExchangeCommission(SEC) after1952, changed its name to BADC（企业会计评议会）
In July 2001,
set FASF
(财务会计准则基金会)
In July 2000, BADC can be replaced by "financial administration"
3
Economic environment
Legal system
Social culture
3.1
economy
capitalist market economy
Protect the interests of private capital
Real and practical principles of
Taxable income is based on the amount calculated under the Company Law
Financial and tax accounting are the same
3.3
culture
Rely on each other, advocating collectivism
Supporting schedules (Detailed)
Statement of changes in shareholders’
equity
Statement of cash flow
Business report
Supplementary
information
Hale Waihona Puke Baidu
(creditor production)
5 The accounting profession and CPA
The accounting profession is not strong and lacks influence
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
History： administer by Ministry of finance
Main objective：provide information for decision- making
Who complies with SEL? Publicly owned company
Disclosure requirements
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
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 2004年之前
Meiji restoration 明治维新
Germany
2004年之后
America
Generally speaking，the Japanese accounting in each country between the input and output.
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）
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
SSuupppporotirntging sschheedudleusles
(附表）
B. Financial Reporting under the Securities Exchange Law
Balance
Income
sheet
statement
(consolidated) (consolidated)
Hold equity interests in each other and often jointly own other firms
Giant( 庞大的)industrial group
Bank credit and debt capital
The government has a major influence on all aspects of accounting
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
6
Accounting
Profession
measurements
7
Financial reporting
3.2
legal
Commercial Code
The Securities and Exchange Law
Tax Law
legal requirements
Continental European countries accounting and model characteristics
Triangular legal system
Commercial Code History : administer by MOJ
Fundamental principle: creditor and shareholder protection
Accounting measurements: historical cost
B. The Securities and Exchange Law
audit requirements
Statutory auditors
• Small and medium size companies
• Focus: examine managerial
、 actions and make sure
whether they comply with legal statues
tradition
Japanese accounting
External influences
The development of accounting in Japan is slow
2 The evolution of the Japanese accounting standards setting bodies
Japan impression
lack of security
Admire a strong
urgent need of belonging
Emphasis on self-sacrifice
Taika Era reforms （大化革新）
Meiji restoration （明治维新）
Strong sense of community
Other important features
1. Combine the concept “form over substance ” with “substance over form”
l
2. High Liability
3. Specifies the maximum amount of the dividend
• Large corporations (both
Independent
statutory auditors and independent auditors)
auditors (CPA) • Focus: examine financial
statements and records
Auditors
accounting information
Maximization of private wealth
features
Lifetime employment,
internal promotion and trade
union
Bank credit and debt capital
Macro service
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)
Emphasis on the control of laws and regulations
The principle of conservatism
4
Continental European countries (Germany)
Before w.wⅡ
After W.W. Ⅱ
American
Signs of mixture
Expense
7
A. Financial Reporting under the Commercial Code
B. Financial Reporting under the Securities Exchange Law
A. Financial RAep.orFtiinngaunndceiar lthReeCpomomrteinrcgialuCnoddeer the Commercial Code
BalBanacleasnheceet sheet
IncomIne sctoatmemeent statement
sShstSchaahtctraaeaheetrqenamheeuqgnomheieugtlondsyeietlteindsynroteisnf’rosf’
BusiBnuesssirneeposrst report
A. Commercial Code
Ministry of Justice（司法部门） Role: Center of accounting regulation
Influence: the strongest effect
Function: administrates the commercial code
C. Tax Law
Expense can be claimed for tax purposes if they are fully booked
1949, Securities and ExchangeCommission(SEC) after1952, changed its name to BADC（企业会计评议会）
In July 2001,
set FASF
(财务会计准则基金会)
In July 2000, BADC can be replaced by "financial administration"
3
Economic environment
Legal system
Social culture
3.1
economy
capitalist market economy
Protect the interests of private capital
Real and practical principles of
Taxable income is based on the amount calculated under the Company Law
Financial and tax accounting are the same
3.3
culture
Rely on each other, advocating collectivism
Supporting schedules (Detailed)
Statement of changes in shareholders’
equity
Statement of cash flow
Business report
Supplementary
information
Hale Waihona Puke Baidu
(creditor production)
5 The accounting profession and CPA
The accounting profession is not strong and lacks influence
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
History： administer by Ministry of finance
Main objective：provide information for decision- making
Who complies with SEL? Publicly owned company
Disclosure requirements
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
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 2004年之前
Meiji restoration 明治维新
Germany
2004年之后
America
Generally speaking，the Japanese accounting in each country between the input and output.
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）
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
SSuupppporotirntging sschheedudleusles
(附表）
B. Financial Reporting under the Securities Exchange Law
Balance
Income
sheet
statement
(consolidated) (consolidated)
Hold equity interests in each other and often jointly own other firms
Giant( 庞大的)industrial group
Bank credit and debt capital
The government has a major influence on all aspects of accounting
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
6
Accounting
Profession
measurements
7
Financial reporting
3.2
legal
Commercial Code
The Securities and Exchange Law
Tax Law
legal requirements
Continental European countries accounting and model characteristics
Triangular legal system
Commercial Code History : administer by MOJ
Fundamental principle: creditor and shareholder protection
Accounting measurements: historical cost
B. The Securities and Exchange Law
audit requirements
Statutory auditors
• Small and medium size companies
• Focus: examine managerial
、 actions and make sure
whether they comply with legal statues
tradition
Japanese accounting
External influences
The development of accounting in Japan is slow
2 The evolution of the Japanese accounting standards setting bodies
Japan impression
lack of security
Admire a strong
urgent need of belonging
Emphasis on self-sacrifice
Taika Era reforms （大化革新）
Meiji restoration （明治维新）
Strong sense of community
Other important features
1. Combine the concept “form over substance ” with “substance over form”
l
2. High Liability
3. Specifies the maximum amount of the dividend
• Large corporations (both
Independent
statutory auditors and independent auditors)
auditors (CPA) • Focus: examine financial
statements and records
Auditors
accounting information
Maximization of private wealth
features
Lifetime employment,
internal promotion and trade
union
Bank credit and debt capital
Macro service
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)
Emphasis on the control of laws and regulations
The principle of conservatism
4
Continental European countries (Germany)
Before w.wⅡ
After W.W. Ⅱ
American
Signs of mixture
Expense
7
A. Financial Reporting under the Commercial Code
B. Financial Reporting under the Securities Exchange Law
A. Financial RAep.orFtiinngaunndceiar lthReeCpomomrteinrcgialuCnoddeer the Commercial Code
BalBanacleasnheceet sheet
IncomIne sctoatmemeent statement
sShstSchaahtctraaeaheetrqenamheeuqgnomheieugtlondsyeietlteindsynroteisnf’rosf’
BusiBnuesssirneeposrst report
A. Commercial Code
Ministry of Justice（司法部门） Role: Center of accounting regulation
Influence: the strongest effect
Function: administrates the commercial code