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Asset valuation and accounting strategy within the Japanese shipping industry c.1876-c.1950

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  • Fujio Yamaguchi

Abstract

The Japanese shipping industry adopted European-style book-keeping in the 1870s. Before 1937, there were few regulations on accounting practices in Japan and we can observe their natural evolution at the Nippon Yusen Kaisha (NYK). NYK, which prospered to become a blue-chip company, developed its accounting techniques in asset valuation exploiting a policy that income and expense from selling securities or vessels should not go directly to the profit and loss account. Asset revaluations were undertaken not to reflect market value but to implement accounting strategy.

Suggested Citation

  • Fujio Yamaguchi, 2001. "Asset valuation and accounting strategy within the Japanese shipping industry c.1876-c.1950," Accounting History Review, Taylor & Francis Journals, vol. 11(3), pages 283-292.
    • Handle: RePEc:taf:acbsfi:v:11:y:2001:i:3:p:283-292
    DOI: 10.1080/09585200126619
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    Cited by:

    1. Masayoshi Noguchi & Trevor Boyns, 2013. "The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial History," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 61-101, December.
    2. Masayoshi Noguchi & Trevor Boyns, 2013. "The South Manchuria Railway Company: an accounting and financial history, 1907-1943," Discussion Paper Series DP2013-08, Research Institute for Economics & Business Administration, Kobe University.

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