Chara cteristics of Japanese Accounting Systems And Its Enlightenment to China
Jiang Bai-lin · The rural economy · 2004
The accounting norms in Japan keep its distinct features as we ll as absorb the advanced experience in other countries.This paper presents the characteristics and the developing tendency of the Japanese norms in the respec t of its components,accounting statements,inventory,RD expenses and the con solidated statements,and provides some suggestions to help establish and improv e the accounting norms in China.