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Erschienen in:
1995 | OriginalPaper | Buchkapitel
Japan
Group Accounts
verfasst von : Terumi Takita, Kenji Yumoto
Erschienen in: Transnational Accounting
Verlag: Palgrave Macmillan UK
Enthalten in: Professional Book Archive
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In Japan, the systematization of group accounts occurred much later than in Europe and America. The main reason for this was the policy of the General Headquarters of the United Nations of democratization, under which the zaibatsu (see IV. 1) were dissolved and private monopolies were outlawed. Since the establishment of simple holding companies was prohibited, there was little need for group accounts.