松田 修 MATSUDA Osamu

Articles:  1-10 of 10

  • Islamic banking and accounting in Malaysia  [in Japanese]

    MATSUDA Osamu

    Culture is often cited as a significant environment factor that would possibly affect accounting system and practices. Religion has been identified as one of the elements in the cultural environment t …

    Journal of Nagoya Sangyo University (10), 33-44, 2007-03

  • Accounting Standard-Setters in ASEAN  [in Japanese]

    MATSUDA Osamu

    ASEAN was established in 1967 by the five original member countries, namely, Indonesia, Malaysia, Philippines, Singapore, and Thailand. Brunei Darussalam joined in 1984, Vietnam in 1995, Laos and Myan …

    Journal of Nagoya Sangyo University (7), 79-88, 2005-11

  • Financial Reporting Standards in Malaysia  [in Japanese]

    MATSUDA Osamu

    Financial Reporting Foundation (FRF) and Malaysian Accounting Standards Board (MASB) are established under the Financial Reporting Act 1997. MASB initially adopted 24 of the extant IASs and MASs issue …

    Journal of Nagoya Sangyo University (6), 101-108, 2005-03

  • Financial Reporting Standards in Singapore  [in Japanese]

    MATSUDA Osamu

    In 2002, the Singapore Government created the Council on Corporate Disclosure and Governance (CCDG) to replace the Institute of Certified Public Accountants of Singapore (ICPAS) as the accounting stan …

    Journal of Nagoya Sangyo University (5), 47-55, 2004-11

  • Companies Act and Accounting Standards in Thailand  [in Japanese]

    MATSUDA Osamu

    Under Thai Law there are various forms of business. They are (1) Partnership, (2) Limited Company, and (3) Public Limited Companies. Partnership and Limited Company are registered according to the pro …

    Journal of Nagoya Sangyo University (4), 229-237, 2004-03

  • <Article>Study on Environmental Reports by Companies  [in Japanese]

    MATSUDA Osamu

    Since the first public environmental reports were published over ten years ago many companies. Over that period considerable progress has been made in identifying the core environmental issues to the …

    Journal of Nagoya Sangyo University (2), 94-101, 2002-03

  • <Article>Financial Reporting and Disclosure in Singapore  [in Japanese]

    MATSUDA Osamu

    Financial reporting in Singapore followed the trends found in British Colonial territories. Companies Act in Singapore drew its substance from UK companies laws. Singapore has adopted Intemational Acc …

    Journal of Nagoya Sangyo University (1), 106-111, 2001-03

  • Information Users' Needs and Financial Reporting in Austria  [in Japanese]

    MATSUDA Osamu

    Journal of Nagoya Management Junior College (42), 79-89, 2001

    IR  DOI 

  • ベルギー・ルクセンブルグにおける情報利用者のニーズと財務報告  [in Japanese]

    松田 修

    Nagoya Joshi Syoka College, Annals of the Institute of Business Research (12), 73-81, 2000-03

  • イタリアにおける情報利用者のニーズと財務報告  [in Japanese]

    松田 修

    Journal of Nagoya women's Junior College of Commerce (41), 149-165, 2000-03

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