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Changes in the Concept of Capital and Their Effects on Economic Profit in Japan

In: Japanese Management Accounting Today

Author

Listed:
  • Shufuku Hiraoka

    (Faculty of Business Administration, Soka University, USA)

Abstract

The following sections are included:IntroductionThe Concept of Capital in Relation to Economic ProfitThe Impact of Lease Accounting upon Capital in JapanThe Procedure for Research & Development Expenditures in JapanBusiness Combination Accounting and Capital in Japan Influence of goodwill on the capital in M&AGoodwill and minority equity in consolidated financial statementsThree Types of Equity and Economic Capital in JapanSummaryReferences

Suggested Citation

  • Shufuku Hiraoka, 2007. "Changes in the Concept of Capital and Their Effects on Economic Profit in Japan," World Scientific Book Chapters, in: Yasuhiro Monden & Masanobu Kosuga & Yoshiyuki Nagasaka & Shufuku Hiraoka & Noriko Hoshi (ed.), Japanese Management Accounting Today, chapter 2, pages 23-34, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789812779731_0002
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