Publication of the Revision on the Designation of the International Financial Reporting Standards for their Voluntary Application in Japan (2010) resource National Regulations OCEG Reviewed
Introduction: The Financial Services Agency (FSA) completed the public consultation and updated the list of Designated International Financial Reporting Standards (IFRSs), allowing all IFRSs and International Financial Reporting Interpretations Committee (IFRIC) interpretations approved and issued by the International Accounting Standards Board (IASB) on or before December 31, 2009, to be used
Japan, Outline of Proposal of Disclosure Items concerning Corporate Governance (2010) resource National Regulations OCEG Reviewed
The Financial Services Agency is proposing amendments to disclose the following items concerning corporate governance of a company in its securities report. The new rules will be effective on March 31, 2010.
Japan's Gradual Transformation in Corporate Governance (April 2008) resource Research / Studies OCEG Reviewed
Discussion of Japan's corporate governance system regarding an approach of gradual transformation in a shareholder-based, post-industrial economy.
Nottage, Luke R., Wolff, Leon T. and Anderson, Kent William Yamanaka, Japan's Gradual Transformation in Corporate Governance (April 2008). Sydney Law School Research Paper No. 08/29; ANU College of Law Research Paper No. 08-03