This course is an introduction to International Financial Reporting Standards (IFRS) and Sustainability Reporting in Japanese.
Basics of Corporate Disclosure
IFRS and Japanese companies
IASB's Conceptual Framework
The Four Financial Statements (Kikkoman case)
The Balance Sheet (Tsugami case)
The Income Statement (Internet Initiative Japan case)
The Cash Flows Statement (Nihon Shokubai case)
ESG and Sustainability Reporting (Kagome case)
Intangible Capital (Mitsubishi case)
Electronic Reporting (XBRL)
Disclosure by start-up companies (Aeroedge case)