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Index Accounting phrases : " a tru e an d fai r view" (England), 144 , 210-14, 219 ; "fair accountin g practice " (Japan) , 87-91, 96-100 ; "generall y accepte d accounting practice, " (Unite d States), 91-93 , 18 7 Aida, Yoshio, 7 9 American Institut e o f Certifie d Publi c Accountants (AICPA) , 92, 108 , 192 , 230 Aoki, Shigeo , 8 5 Arai, Kiyomitsu , 7 6 Arai, Masutaro, 6 1 Association o f Certified Publi c Accoun tants (Japan) , 25 0 Association o f License d Ta x Practition ers (Germany) , 30 , 16 5 Association o f Universit y Instructor s o f Business Administration , 217-18 ; Commission o n Accountin g of , 218 — 20 Auction La w (Japan) , 17 2 Audit trail , 140 , 25 8 Balance sheet , 7 , 10-11 , 134-3 7 Ballantine, Henr y W. , 9 2 Banba, Kaichiro , 10 8 Barth, Kuno , 7 Becker, Enno , 10 , 16 , 42, 105 , 116 , 15 2 Berger, Klausjiirgen , 2 1 Bierle, Klaus , 5 Birkenfeld, Wolfram , 11 3 Boettcher, Carl , 16 9 Books o f account , 8-11 , 14 2 Bossard, Michel , 11 5 British Nationa l Assembly , 18 6 Bronner, Herbert , 108-1 1 Brown, Marlene , 222-2 5 Buddhism, 4 1 Burhenne, Wolfgan g E. , 25 0 Carrel, Alexis, 17 , 24 9 Cashbook, 109-1 2 CCMC Data Processin g Center , 11 5 Chmielewicz, Klaus , 215 , 23 6 Christe, Georg e C , 26-2 7 Chu, Saichi , 5 8 Civil Affair s Burea u o f Ministr y o f Jus tice (Japan) , 96 , 25 0 Civil La w (Germany) , 152-53 , 157-58 , 162, 17 5 Commercial Code : of France , 100 , 114 ; of Japan, 31 , 51-53, 78 , 87-91 ; o f 1893 (Japan) , 142 ; of 189 7 (Ger many ), 3-8 , 15 , 59, 131 ; of 190 0 (Germany), 5 9 Companies Act : of 194 8 (England) , 143_44, 180 , 212, 219 ; of 1967 , 95 ; o f 1976, 143 , 181-87 , 244 ; of 1980 , 201 Computer-aided accounting , 119 , 139— 40, 250-5 9 Confucius, 4 1 Conradi, Joachim , 25 1 271 272 Inde x Constitution o f Federa l Republi c o f Germany, 173 , 17 6 Constitution o f Japan, 17 3 Corporate Accountin g Council . See Ministry o f Financ e Corporate Accountin g Principles : of Japan , 15 , 84, 87-91, 93-94 ; o f Unite d Kingdom, 95 ; of Unite d States , 9 1 94 ; principl e o f "accuracy, " 86 ; principle o f "completeness," 5 , 99-101 , 142, 158 ; principle o f "materiality, " 36-46; principl e o f "timeliness, " 29 35 , 76-77 , 106-8 ; principl e o f "truthfulness," 85 , 15 8 Corporate Accountin g Syste m Counter measure Investigatio n Commissio n (Japan), 83 , 9 0 Corporation Ta x Law : Germany , 15 , 31 77, 111 ; Japan, 176-77 , 18 7 Court o f Cessation (Japan) , 3 1 DATEV, 11 5 Debit ledger , 8 "Declaration o f completeness," 240-4 9 Degrange, Eduard , 9 De l a Porte , 9 Deliberative Counci l fo r Corporate Ac counting . See Ministr y o f Financ e Double-entry bookkeeping , 9 , 58 , 67 , 85 Eckert, Ludwig , 15 3 Economic Stabilizatio n Board , 9 0 Eighth Internationa l Congres s o f Pub lic Accountants, 22 9 Engisch, Karl , 22-2 4 European Communitie s (EC) , 197-9 9 External audit , 125 , 205-6, 237-39 , 242-45 Federal Financ e Cour t (Germany) , 6 , 16, 30, 34-35, 45 , 109 , 111-12 , 17 8 Federal Ministr y o f Justice (Germany) , 215-17 Federal Trad e Commissio n Act , 19 0 Financial Accountin g Standard s Board. See America n Institut e o f Certified Publi c Accountant s Financial Affair s Cour t (Germany) , 11 0 Financial Syste m La w (Germany) , 24 2 Flugel, 9 Foreign Law s Researc h Associatio n o f Kobe University , 13 6 Fugger Company, 9 Fuji Sash Co., 9 4 Fujitsu, Ltd. , 4 2 Funada, Kyoji , 2 4 Fundamental Accountin g Pla n (France), 1 4 Fundamental Taxatio n La w (Ger many ), 10 , 15-16 , 29 , 55-56, 60 , 77; Enforcement Regulation s of , 33-3 5 General Commercia l La w o f 186 1 (Ger many ), 13 . See also Commercia l Code German Nationa l Assembly , 134 , 139 , 141 Godin, Freiherr von , 3 8 Grass, Adolf, 3 2 Guidelines (differenc e fro m ordi nances ), 175-7 6 Gumpel, Henry , J., 16 8 Gutenberg, Erich , 21 6 Hattori, Eizo , 8 8 Havermann, Hans , 21 5...

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