Accounting Magazine

First Printed in April 2009

Contents

The Examination of the Relationship between the CPA’s Audit Area at present and the Diversification of the CPA’s Work in the near future

Impact of Information Technology on Auditing

The Restoring Act of Fiscal Health and the Expansion of Audit Areas

How should Uncertainties be Reflected in Audit Opinions?

Expansion of Assurance Service -Focus on Environmental reports-

First Printed in March 2009

Contents

Institutional and Theoretical Issues of IFRSs adoption

Preparation for taking a “Principles based approach” and the role of IFRIC interpretations

Practical Issues for IFRS Conversion – Unification of IFRS group accounting policies

The impact and issues of adopting IFRSs from the perspective of issuers of financial statements

Familiarity with IFRS is becoming necessary for Japanese investors when they analyze corporate financial statements.

First Printed in February 2009

Contents

International Convergence of Accounting and Conceptual Framework

Convergence of Accounting Standards and Consolidation Concepts

Revenue Recognition and the Recognition of Liabilities

Concept and Measurement of the Fair Value