id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
cjal-3229	Misawa, Mitsuru	Laws and Regulations on Problem Loans in Japan – Is Application of International Accounting Standards Possible?	2004	46	.pdf	application/pdf	19366	802	48	Japanese accounting standards were of course not built overnight but are rooted in a long history and are deeply entangled with other regulations. 8 1.5 ACCOUNTING FOR CONTINGENCIES, Statement of Financial Accounting Standards No. 5 (Financial Accounting Standards Bd. 1975) is summarized as follows: This Statement establishes standards of financial accounting and reporting for loss contingencies.	cache/cjal-3229.pdf	txt/cjal-3229.txt