Accounting Progress

Volume 2003, Issue 4

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Two Forms of Lease Capitalization

With Reference to G4+1 Position Paper

Yasuo Morikawa

2003 Volume 2003 Issue 4 Pages 1-10
Published: 2003
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2003.4_1

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Free Cash Flow Concepts in the Value―Based Management

A Perspective from Management Accounting

Tetsuo Kobayashi

2003 Volume 2003 Issue 4 Pages 11-19
Published: 2003
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2003.4_11

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Management Accounting and Intangible Assets

Toshiro Hiromoto

2003 Volume 2003 Issue 4 Pages 20-34
Published: 2003
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2003.4_20

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The Role of Forecast Earnings in Determining Management Compensation

Shota Otomasa

2003 Volume 2003 Issue 4 Pages 35-45
Published: 2003
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2003.4_35

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Financial Statement’s Quality Assured by Audit

A Framework for Assurance of Relevance and Information Provided by Auditors

Hironori Fukukawa

2003 Volume 2003 Issue 4 Pages 46-58
Published: 2003
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2003.4_46

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Objectives and Reporting in American Governmental Accounting Concepts Statements

Kohei Miyamoto, Yasuhiro Yamada

2003 Volume 2003 Issue 4 Pages 59-70
Published: 2003
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2003.4_59

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The Value―Relevance of Financial Statements Under IAS

Evidence from the Shanghai Stock Exchange in PRC.

Dan Hu

2003 Volume 2003 Issue 4 Pages 71-84
Published: 2003
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2003.4_71

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A Theoretical Analysis of the Process of the International Convergence in Accounting

From the View Point of the Evolutionary Game Theory

Tomonari Shinoda

2003 Volume 2003 Issue 4 Pages 85-99
Published: 2003
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2003.4_85

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