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Accounting in Japan

Up-to-date information and background knowledge can help support and grow your business internationally. On this page you can access articles, books and online resources providing useful links to accounting standards, GAAP comparisons and other guides.

Some features on this page link to licensed products and are only available to logged-in members and students.

Access to articles is provided subject to publishers' terms of use.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Comparative International Accounting
Christopher Nobes and R.H. Parker (2016)
In-depth book exploring differences between IFRS and US GAAP, as well as differences in accounting practices between other countries. It includes sections covering:

  • Financial reporting in China and Japan
  • Japan: Regulatory issues
  • Japan: Accounting practices
  • Japan: Differences from IFRS

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Accounting standards

Accounting Standards Board of Japan (ASBJ)
Official source for local accounting standards and supporting information.

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.

Japan
Accounting standards updates and background information from Deloitte's IAS Plus service.

Accountancy associations and groups

For regional organisations and networks, see our list of international accountancy bodies

Comparisons

Similarities and differences: A comparison of IFRS and JP GAAP 2016
Updated edition of PwC's guide, published in April 2016. This English language version is translated from the original Japanese.

Similarities and differences: A comparison of IFRS and JP GAAP 2014
Updated edition of PwC's guide published in April 2014, translated from the original Japanese version.

Similarities and differences: A comparison of IFRS and JP GAAP 2013
Updated edition of PwC's guide published in March 2013.

Similarities and Differences: A comparison of IFRS and JP GAAP 2012
Updated PwC guide published in March 2012.

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.

ICAEW contact members

Contact member in Japan
ICAEW's network of Contact Members around the world are a point of contact for enquiries and act as ambassadors in promoting ICAEW's strategy and brand in each region.

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.

Use of IFRS standards by jurisdiction: Japan
Country profile prepared by the IFRS Foundation with notes on the extent of IFRS application, relevant jurisdictional authority, IFRS endorsement and translation of standards.

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.)
This regularly updated database 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. Contact us to request documents from the database.

World Accounting
Kurt S Schulzke (ed.)
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 in 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 supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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