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Keywords: opportunistic financial reporting
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Journal Articles
Toshiba's Creative Accounting for Construction Contracts
Available to Purchase
Journal:
Issues in Accounting Education
Issues in Accounting Education (2018) 33 (3): 117–134.
Published: 01 August 2018
... March 2018 2018 Toshiba revenue recognition accounting for construction contracts FASB-IASB joint revenue recognition standard earnings management opportunistic financial reporting In FY 2013, with sales of over ¥6.5 trillion (approximately $63 billion), and about 200,000...
Includes: Supplementary data
