The Japanese Accounting Review

Topic
Obtain information on one Japanese Zaibatsu that has survived to be a Keiretsu
in 2011. Trace its corporate history especially in terms of the Japanese
preoccupation with secrecy and conservatism. Are these factors still evident in
the company’s reports? To what extent has the company been able to resist
recent pressures to provide more open information and accounts at “fair value”?

It is a group work. Our group report decide to divides 5 parts.
The first part describes the formation and development of Japanese
accounting standards. The second part describes the reform of
Japanese accounting standards. The third part talks about the
background process of how the Japanese Zaibatsu transform to
Keiretsu, and tells how secret and conservative Japan was at the
time. The fourth part is whether these problems still appear in the
annual report (I checked mainly the issues of publicity and
consolidated statements). The fifth part is how much pressure the
Mitsubishi Group can resist, open up more information and introduce
more fair value.

 

I am responsible for writing the second part. So my part need to
describe the reform and convergence of Japanese accounting
standards, especially reform. My part of the report need 500
words and I also need to do a 5 minutes presentation. I hope the
report is logic and easy to understand. Thank you.
Here are some relevant information that I find online. They are not
very comprehensive, but may helpful. Or you can also use some
useful information by your own.
http://www.eaber.org/system/tdf/documents/PRI_Asami_2006.pdf?file=1&type=node&id=2259
2&force=
http://wgordon.web.wesleyan.edu/papers/jacc2.htm
https://econ.meijigakuin.ac.jp/research/discussionpaper/pdf/200701.pdf

 

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