国際会計論

This course is an introduction to International Financial Reporting Standards (IFRS) and Sustainability Reporting in Japanese.

Introduction

Basics of Corporate Disclosure

IFRS and Japanese companies

IASB's Conceptual Framework

Financial Statements in IFRS

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)

Special Topics

ESG and Sustainability Reporting (Kagome case)

Intangible Capital (Mitsubishi case)

Electronic Reporting (XBRL)

Disclosure by start-up companies (Aeroedge case)

Conclusion and Test