Which Body Has the Primary Responsibility for Establishing Accounting Standards

question 25

Multiple Choice

Which body has the primary responsibility for establishing accounting standards in Japan?

• A)Japanese Institute of Certified Public Accountants (JICPA)
• B)Japanese Accounting Association (JAA)
• C)Japan's Ministry of Finance (MoF)
• D)International Accounting Standards Board (IASB)

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Definitions:

Obsessive-compulsive Personality Disorder

A disorder characterized by a preoccupation with orderliness, perfectionism, and control, leading to significant impairments in flexibility and efficiency.

Freudian Theorists

Refers to psychologists or psychoanalysts who build upon or work within the framework of Sigmund Freud's theories on the unconscious, psychosexual development, and defense mechanisms.

Anal Retentive

A psychoanalytic concept suggesting that individuals fixated at the anal stage of development demonstrate traits such as meticulousness, stubbornness, and a need for control.

DSM-5

stands for Diagnostic and Statistical Manual of Mental Disorders, 5th Edition, a handbook used by healthcare professionals as the authoritative guide to diagnose mental disorders.