Yoshihiro tokuga (37 risultati)

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Hardcover. Condizione: new. Hardcover. This is an Open Access book. The accounting treatment of goodwill has been widely debated, particularly regarding whether amortization should be reintroduced. After the IASB abolished amortization in IFRS 3 in 2004, the post-implementation review of IFRS 3 (PiR 3) was conducted from 2013 to 2015. The PiR 3 highlighted concerns that the impairment-only approach tends to cause the too little, too late issue, suggesting the reintroduction of amortization as one of the key primary candidates for a solution. During the process of the IASB responding to PiR 3, scandals such as the collapse of Carillion and massive goodwill write-downs by GE and Kraft Heinz reignited the debate. Critics argue that the impairment-only approach often results in too little, too late. Although the debate over whether goodwill should be amortized continued for the next 20 years without a resolution, the IASB halted the discussion in 2022; it now aims for a solution through disclosure, as users do not support the reintroduction of amortization.This study examines the key arguments in favor of and against goodwill amortization through an analysis of IASB and ASAF meetings, a review and analysis of prior theoretical research, a survey of prior empirical research, questionnaire- and interview-based surveys of stakeholder opinions, and original empirical research. It also explores accounting education as a potential factor influencing our findings. Through these analyses, this study highlights how differences in accounting education, jurisdictional norms, and stakeholder interests contribute to conflicting perspectives. The survey conducted in Japan reveals that preparers, users, and auditors overwhelmingly support the amortization-with-impairment approach, diverging from international trends. Empirical research using Japanese archival data shows evidence consistent with the notion that market participants often anticipate impairment losses before they are formally recognized, reinforcing concerns over the too little, too late issue. Moreover, goodwill accounting is not a simple dichotomy, as discussed by the accounting standards-setting body, but a complex structural issue. Furthermore, accounting education can influence stakeholder perspectives, especially those of auditors, in Japan. The study concludes that understanding these diverse viewpoints is essential for fostering meaningful dialogue on goodwill accounting reforms. Shipping may be from multiple locations in the US or from the UK, depending on stock availability.…

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Buch. Condizione: Neu. Druck auf Anfrage Neuware - Printed after ordering - This is an Open Access book.The accounting treatment of goodwill has been widely debated, particularly regarding whether amortization should be reintroduced. After the IASB abolished amortization in IFRS 3 in 2004, the post-implementation review of IFRS 3 (PiR 3) was conducted from 2013 to 2015. The PiR 3 highlighted concerns that the impairment-only approach tends to cause the too little, too late issue, suggesting the reintroduction of amortization as one of the key primary candidates for a solution. During the process of the IASB responding to PiR 3, scandals such as the collapse of Carillion and massive goodwill write-downs by GE and Kraft Heinz reignited the debate. Critics argue that the impairment-only approach often results in too little, too late. Although the debate over whether goodwill should be amortized continued for the next 20 years without a resolution, the IASB halted the discussion in 2022; it now aims for a solution through disclosure, as users do not support the reintroduction of amortization.This study examines the key arguments in favor of and against goodwill amortization through an analysis of IASB and ASAF meetings, a review and analysis of prior theoretical research, a survey of prior empirical research, questionnaire- and interview-based surveys of stakeholder opinions, and original empirical research. It also explores accounting education as a potential factor influencing our findings. Through these analyses, this study highlights how differences in accounting education, jurisdictional norms, and stakeholder interests contribute to conflicting perspectives. The survey conducted in Japan reveals that preparers, users, and auditors overwhelmingly support the amortization-with-impairment approach, diverging from international trends. Empirical research using Japanese archival data shows evidence consistent with the notion that market participants often anticipate impairment losses before they are formally recognized, reinforcing concerns over the too little, too late issue. Moreover, goodwill accounting is not a simple dichotomy, as discussed by the accounting standards-setting body, but a complex structural issue. Furthermore, accounting education can influence stakeholder perspectives, especially those of auditors, in Japan. The study concludes that understanding these diverse viewpoints is essential for fostering meaningful dialogue on goodwill accounting reforms.…

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Condizione: Sehr gut. Zustand: Sehr gut | Sprache: Englisch | Produktart: Bücher | Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation.The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing.Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.…

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Taschenbuch. Condizione: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation.The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing.Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.…

Buch. Condizione: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -This is an Open Access book.The accounting treatment of goodwill has been widely debated, particularly regarding whether amortization should be reintroduced. After the IASB abolished amortization in IFRS 3 in 2004, the post-implementation review of IFRS 3 (PiR 3) was conducted from 2013 to 2015. The PiR 3 highlighted concerns that the impairment-only approach tends to cause the too little, too late issue, suggesting the reintroduction of amortization as one of the key primary candidates for a solution. During the process of the IASB responding to PiR 3, scandals such as the collapse of Carillion and massive goodwill write-downs by GE and Kraft Heinz reignited the debate. Critics argue that the impairment-only approach often results in too little, too late. Although the debate over whether goodwill should be amortized continued for the next 20 years without a resolution, the IASB halted the discussion in 2022; it now aims for a solution through disclosure, as users do not support the reintroduction of amortization.This study examines the key arguments in favor of and against goodwill amortization through an analysis of IASB and ASAF meetings, a review and analysis of prior theoretical research, a survey of prior empirical research, questionnaire- and interview-based surveys of stakeholder opinions, and original empirical research. It also explores accounting education as a potential factor influencing our findings. Through these analyses, this study highlights how differences in accounting education, jurisdictional norms, and stakeholder interests contribute to conflicting perspectives. The survey conducted in Japan reveals that preparers, users, and auditors overwhelmingly support the amortization-with-impairment approach, diverging from international trends. Empirical research using Japanese archival data shows evidence consistent with the notion that market participants often anticipate impairment losses before they are formally recognized, reinforcing concerns over the too little, too late issue. Moreover, goodwill accounting is not a simple dichotomy, as discussed by the accounting standards-setting body, but a complex structural issue. Furthermore, accounting education can influence stakeholder perspectives, especially those of auditors, in Japan. The study concludes that understanding these diverse viewpoints is essential for fostering meaningful dialogue on goodwill accounting reforms. 474 pp. Englisch.…