Table of Contents

1. The Japanese Setting 2. An History of the Development of Accounting Principles in Japan 3. An Analysis of Accounting Principles at the First Stage of their Development (1890–1947) 4. An Analysis of Accounting Principles at the Second Stage of their Development (1947–1962) 5. An Analysis of Accounting Principles at the Third Stage of their Development (1962– ) 6. Summary and Conclusion