Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access a range of articles, books and online resources providing quick links to information such as accounting standards, GAAP comparisons and background knowledge.
Useful links
Accounting standards
Accounting Standards Board of Japan (ASBJ)
Official source for local accounting standards and supporting information.
Accounting Standards Updates by Jurisdiction: Japan
Updates from Deloitte's IAS Plus service.
Accounting and Auditing in Japan
Overviews in English from the Japanese Institute of Certified Public Accountants covering the accounting standards, the audit system and the CPA profession.
Accountancy and auditing bodies
National
Regional
Comparisons
Similarities and Differences: A comparison of IFRS, US GAAP and JP GAAP 2010
Updated PwC guide published in December 2010.
Similarities and Differences: A comparison of IFRS, US GAAP and JP GAAP (PDF 1.13mb/120 pages)
Detailed guide published by PwC in 2009.
Evolving Japanese GAAP
English language pamphlet issued in April 2004 by the Financial Services Agency (FSA) of Japan. The pamphlet aims to demonstrate that Japanese GAAP is equivalent to IFRS and US GAAP and includes a table providing a comparative overview of major Japanese GAAP, IAS/IFRS, and US GAAP.
Adoption of IFRS
The Accounting Standards Board of Japan (ASBJ) provides information and links to documents on its convergence project with the IASB. The IASB and ASBJ intend to make a decision on mandatory application of IFRS in Japan in 2012, as reported in the IASB press release IASB and ASBJ announce their achievements under the Tokyo Agreement and their plans for closer co-operation issued on 10 June 2011.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Articles and books in the Library collection
Selected books
Each selected book features specific accounting information on this country – click on the links for more details. Alternatively, contact us if you have a particular enquiry or need further help consulting these titles.
International Corporate Procedures
LS Sealy et al (eds.)
A regularly updated looseleaf publication in three volumes, this reference work includes information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country with original language and English language versions presented together.
World Accounting
John D Gould, Kurt S Schulzke and LL Orsini
Each country entry contains sections on the framework of accounting (including the regulatory and standard setting regimes), individual accounting topics, auditing and appendices which can include commonly used terms and acronyms and example financial statements. This is a regularly updated looseleaf reference work comprised of three volumes.
Find more resources
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
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