Kanebo Ltd. (B)

David F. Hawkins,Suraj Srinivasan,Akiko Kanno

Kanebo Ltd. (B)

2011

David F. Hawkins
Suraj Srinivasan
Akiko Kanno

The exposure of the Kanebo Ltd. fraud raises questions of Japan's preparedness to adopt International Financial Reporting Standards.Learning Objective:Expose students to fundamentals of consolidation accounting in an institutionally rich setting.

Keywords:

Accounting standard
International finance
Business
Accounting
Actuarial science
Accounting management
Generally Accepted Accounting Principles (United States)
Cost accounting
Accounting information system
Financial accounting
Mark-to-market accounting
Preparedness

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