Financial disclosure policy changes for Japanese non-profit organizations

Paper

Omura, Teruyo. 2013. "Financial disclosure policy changes for Japanese non-profit organizations ." Yuda, Masao (ed.) 26th Japan Corporate Social Accounting and Reporting Association National Conference 2013. Tokyo, Japan 08 - 09 Nov 2013 Tokyo, Japan.
Paper/Presentation Title

Financial disclosure policy changes for Japanese non-profit organizations

Presentation TypePaper
Authors
AuthorOmura, Teruyo
EditorsYuda, Masao
Year2013
Place of PublicationTokyo, Japan
Conference/Event26th Japan Corporate Social Accounting and Reporting Association National Conference 2013
Event Details
26th Japan Corporate Social Accounting and Reporting Association National Conference 2013
Event Date
08 to end of 09 Nov 2013
Event Location
Tokyo, Japan
Abstract

The 1995 Kobe earthquake changed Japanese government policy relating to the establishment of not-for-profit Corporation status for small volunteer groups and clubs. The Japanese Earthquake and Tsunami in 2011 caused even greater damage than the Kobe Earthquake. Again policy towards not-for-profit organizations appeared to change. These changes have been heralded as a significant shift in the Japanese bureaucracy's policies towards non-government organisations. However, since 1995 changes in financial disclosure requirements and capital requirements have been re-framed, implemented and re-interpreted, but their impacts show the changes are unlikely to be as significant as they appear.

Keywordsdisasters; non-profit; financial disclosure; Japan
ANZSRC Field of Research 2020350103. Financial accounting
440709. Public policy
440807. Government and politics of Asia and the Pacific
Public Notes

File reproduced in accordance with the copyright policy of the publisher/author.

Byline AffiliationsSchool of Accounting, Economics and Finance
Institution of OriginUniversity of Southern Queensland
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