Shortcomings of Japanese Consolidated Financial Statements.
解释了导致日本合并财务报表质量低下的因素，识别了促使日本采用合并报告的主要事件，并对日本报告要求提出建议，对国际会计准则委员会有启示。
Abstract Explains the factors responsible for the inferior status of Japanese consolidated financial statements. Identification of major events that brought about the adoption of consolidated reporting in Japan; Suggestions for Japanese reporting requirements; Implications for the International Accounting Standards Committee.