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Japan

In: Transnational Accounting

Author

Listed:
  • Terumi Takita
  • Kenji Yumoto

Abstract

In Japan, the systematization of group accounts occurred much later than in Europe and America. The main reason for this was the policy of the General Headquarters of the United Nations of democratization, under which the zaibatsu (see IV. 1) were dissolved and private monopolies were outlawed. Since the establishment of simple holding companies was prohibited, there was little need for group accounts.

Suggested Citation

  • Terumi Takita & Kenji Yumoto, 1995. "Japan," Palgrave Macmillan Books, in: Dieter Ordelheide (ed.), Transnational Accounting, chapter 0, pages 1965-2048, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13233-1_21
    DOI: 10.1007/978-1-349-13233-1_21
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