The stockholders' equity section of a Japanese company: The Minolta Camera Company case |
| |
| Affiliation: | 1. AgResearch, Te Ohu Rangahau Kai, Palmerston North, New Zealand;2. Dodd-Walls Centre and Department of Chemistry, University of Otago, Dunedin, New Zealand;3. AgResearch Ruakura, Hamilton, New Zealand;4. Callaghan Innovation, Auckland, New Zealand;5. Department of Chemistry, University of Otago, Dunedin, New Zealand;6. Delytics Ltd., Hamilton, New Zealand;7. AgResearch Lincoln, Christchurch, New Zealand;1. College of Chemistry & Chemical Engineering, Central South University, Changsha 410083, China;2. Center for Environment and Water Resources, Central South University, Changsha 410083, China;1. Institute of Geosciences, University of Campinas (UNICAMP), P.O. Box 6152, 13083-970 Campinas, SP, Brazil;2. PETROBRAS/ENG-RLE/PROJEN/EARLR, Av. Henrique Valadares, 28, Centro 20231-030 Rio de Janeiro, RJ, Brazil |
| |
| Abstract: | The focus of this case is on the stockholders' equity section of a Japanese firm. The financial statements and relevant footnote disclosures of the Minolta Camera Co., Ltd., are presented in order to illustrate certain reporting requirements mandated by the Japanese Commercial Code. This case is designed to achieve at least three objectives: First, an understanding and appreciation of the accounting history and disclosure requirements of Japan should be developed. Second, knowledge of the conceptual foundation of owners' equity should be strengthened. Third, the interrelationship between a nation's legal requirements and its effect on the stockholders' equity section of an entity should be enhanced. This case is designed for use in a financial accounting class at or above the intermediate level. |
| |
| Keywords: | |
| 本文献已被 ScienceDirect 等数据库收录！ |
|
