IDEAS home Printed from https://ideas.repec.org/h/wsi/wschap/9789812779731_0002.html
   My bibliography  Save this book chapter

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
    as

    Download full text from publisher

    File URL: https://www.worldscientific.com/doi/pdf/10.1142/9789812779731_0002
    Download Restriction: Ebook Access is available upon purchase.

    File URL: https://www.worldscientific.com/doi/abs/10.1142/9789812779731_0002
    Download Restriction: Ebook Access is available upon purchase.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wsi:wschap:9789812779731_0002. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Tai Tone Lim (email available below). General contact details of provider: http://www.worldscientific.com/page/worldscibooks .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.