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Accounting for deferred tax in Japanese Banks and the consequences for their international operations

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References

2003Comparative International Accounting720 cited
1993The Impact of Accounting Principles on Profits: The US versus Japan56 cited
2003Japan's Lost Decade and its Financial System54 cited
2004A Methodology for Calculating the Allowance for Loan Losses in Commercial Banks46 cited
1999Japanese accounting profession in transition41 cited
1982Accounting Policy Making—Some Lessons from the Deferred Taxation Debate36 cited
2001International harmonization of Japanese accounting standards33 cited
1995Financial reporting in the west pacific rim31 cited
1987Accounting and Financial Reporting in Japan29 cited
1998INCOME TAX ALLOCATION: THE CONTINUING CONTROVERSY IN HISTORICAL PERSPECTIVE28 cited
2004Functions and operations of the Bank of Japan12 cited

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2015Deferred Tax Positions under the Prism of Financial Crisis and the Effects of a Corporate Tax Reform11 cited

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