Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the Ame...Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the American investor orientated approach, then later the development was the results of the own needs and satisfaction with the culture influences.展开更多
But in the non-capital market, the practices in some JVs have already broken the rule.For example, Dongfeng Yueda Kia. When it was established, Dongfeng and Yueda held25 percent shareholding respectively and Kia the r...But in the non-capital market, the practices in some JVs have already broken the rule.For example, Dongfeng Yueda Kia. When it was established, Dongfeng and Yueda held25 percent shareholding respectively and Kia the remaining 50 percent. In fact, theforeign side is the holder of the company.展开更多
文摘Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the American investor orientated approach, then later the development was the results of the own needs and satisfaction with the culture influences.
文摘But in the non-capital market, the practices in some JVs have already broken the rule.For example, Dongfeng Yueda Kia. When it was established, Dongfeng and Yueda held25 percent shareholding respectively and Kia the remaining 50 percent. In fact, theforeign side is the holder of the company.
