Accounting standards

Accounting and Auditing in Japan

Website
JICPA

Overviews in English from the Japanese Institute of Certified Public Accountants covering the accounting standards, the audit system and the CPA profession.

Accounting Standards Board of Japan (ASBJ)

Website
ASBJ

Official source for local accounting standards and supporting information, including links to documents on endorsement of IFRS via Japan's Modified International Standards (JMIS): Accounting Standards Comprising IFRSs and the ASBJ Modifications.

Financial reporting framework in Japan

Website
Deloitte

Updates on accounting standards in Japan, from Deloitte's IAS Plus service.

IFAC profile: Japan

Website
International Federation of Accountants

Profile of the legal and regulatory environment, including information on the statutory framework for accounting and auditing, regulation of the profession and adoption of international standards.

Use of IFRS standards by jurisdiction: Japan

Website
IFRS Foundation

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

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ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

Comparisons

Similarities and differences: A comparison of IFRS and JP GAAP

Website
Apr 2020
PwC

This PwC Japan Group publication focuses on explaining the key differences between the IFRS and JP GAAP accounting frameworks, covering the differences considered to be the most significant or common.

Evolving Japanese GAAP

Website
Apr 2004
Financial Services Agency

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.

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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 online help and support or contact library@icaew.com.

Exclusive Comparative international accounting

eBook
2020
Christopher Nobes, Robert B. Parker

This book explores the conceptual and contextual foundations of IFRS, contrasting them with US GAAP. It also examines international differences in IFRS practices and the accounting differences that remain between countries such as China, France, Germany and Japan. Particular attention is paid to the key issues of political lobbying, harmonisation, and the special accounting problems of multinational companies.

Exclusive Financial reporting in China and Japan

eBook chapter
2020
Christopher Nobes, Robert Parker
Comparative International Accounting

Section covering regulatory issues, accounting practices and differences from IFRS in China and Japan.

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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.

Databases

As well as providing direct access to a world-class collection of books, journals and electronic resources, the ICAEW Library can search various international databases on behalf of members, ACA students and other authorised users. Our specialist databases contain jurisdiction-specific information on accounting, tax and related topics.

International Corporate Procedures (Lexis+)

This regularly updated database includes country-by-country information on tax and accounting and features model company accounts. The model accounts are presented in the standard format for each country or territory with original language and English language versions presented together. Contact us to request documents from this database.

Accountancy associations and groups

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

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.

Joining ICAEW

To find out whether you can claim credits towards completing the ACA qualification and/or apply for ICAEW membership, see our pages on becoming a member.

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Disclaimer

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.

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