Expandability of Accounting Objectives under Japanese Traditional Formation

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Purpose of this study is researching whether expandability of accounting objectives under Japanese traditional formation.Results of our study are as follows ;1. Province, aim and function of Generally Accepted Accounting Principles under Japanese traditional formation.2. Expandability of accounting for translation of foreign currency.3. Expandability of accounting for leases.4. Expandability of accounting for consolidated financial statements..5. Recent tendency and future prospects concerning the reformation of accounting system in Japan.