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The Study of International Harmonization of Consolidated Accounting Standards

Research Project

Project/Area Number 09430028
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKobe University of Commerce

Principal Investigator

NOMURA Kentaro  Kobe University of Commerce, Dept.of Business and Economics, Professor, 商経学部, 教授 (00047474)

Co-Investigator(Kenkyū-buntansha) HIRAMATSU Kazuo  Kanseigakuin University, Dept.of Commerce, Professor, 商学部, 教授 (40098364)
GUNJI Takeshi  Osakagakuin University, Dept.of, Science of Business, Professor, 経営科学部, 教授 (30113145)
HANADO Yasuhito  Kokugakuin University, Dept.of Economics, Professor, 経済学部, 教授 (30052161)
SITO Akio  Seijo University, Dept.of Economics, Professor, 経済学部, 教授 (60054508)
NAKATA Nobumasa  Momoyamagakuin University, Dept.of Business Administration, Professor, 経営学部, 教授 (10067837)
Project Period (FY) 1996 – 1998
Project Status Completed (Fiscal Year 1998)
Budget Amount *help
¥3,700,000 (Direct Cost: ¥3,700,000)
Fiscal Year 1998: ¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 1997: ¥2,200,000 (Direct Cost: ¥2,200,000)
KeywordsBIG BANG / STATEMENT OFCONSOLIDATION / INTERNATIONAL ACCOUNTING STANDARDS (IAS) / SEVENTH DIRECTIVE OF CORPORATION / FASB / CONSOLIDATED CASH FLOW STATEMENT / INCOME TAX SYSTEM ON CONSOLIDATED RESULT / TAX EFFECT ACCOUNTING / 連結経営 / 会計の国際的調和
Research Abstract

International harmonization of consolidated accounting standards is now becoming one of the most important subjects in Japan. It is connected with the development of Japanese financial system so called "Big Bang" and the progress of transparence of corporate accounting information.
The first year(1997), We searched into the significance of IASs on consolidation4 and EC corporate directive no. 7 and the difference between Japanese standards and IASs.
The second year, studying the harmonization between FASB standards and IASs on consolidation, we have interviewed the accounting prefessionals of big companies in Japan. In relation to the special issues on consolidation such as tax effect accounting, consolidated income tax system, consolidated cash flow statement, we have discussed each others and obtaind some common opinions.

Report

(3 results)
  • 1998 Annual Research Report   Final Research Report Summary
  • 1997 Annual Research Report
  • Research Products

    (16 results)

All Other

All Publications (16 results)

  • [Publications] 野村 健太郎: "我が国連結会計制度の歴史的発展-国際的調和への足跡-" 日本会計研究学会(1997年度)中間報告書. 1997年号. 1-7 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 野村 健太郎: "連結会計の現代的課題" 會計. 151.4. 1-15 (1997)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 野村 健太郎: "連結財務諸表の知識" 日本経済新聞社, 189 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] KENTARO NOMURA: "HISTORICAL DEVELOPMENT OF CONSOLIDATED ACCOUNTING SYSTEM IN JAPAN" JOURNAL OF SPECIAL STUDY COMMITTEE OF JAPAN ACCOUNTING ASSOCIATION (1997). 65-77 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] KENTARO NOMURA: "PRESENT ISSUES OF CONSOLIDATED ACCOUTING SYSTEM IN JAPAN" ACCOUNTING (PUBLISHED BY JAPAN ACCOUNTING ASSOCIATION). VOL.42.17. 1-15 (1997)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] TENTARO NOMURA: THE DICIPLIN OF CONSOLIDATED FINANCIAL ATATEMENTS. NIHONKEIZAISHINBUNSHA PUB., (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 野村 健太郎: "日本版ビッグバンとセグメント情報の役割" 商大論集. 49・6. 65-77 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 野村 健太郎: "日本版ビッグバンと連結会計情報" 税経セミナー. 43・6. 4-9 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 野村 健太郎: "連結優位は劇薬か" 税経通信. 53・9. 17-24 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 野村 健太郎: "連結財務諸表の知識" 日本経済新聞社, 189 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 野村 健太郎: "我が国連結会計制度の歴史的発展-国際的調和への足跡-" 日本会計研究学会第1年度(1997年度)中間報告書. 1997年号. 1-7 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 野村 健太郎: "連結会計の現代的課題" 會計. 151・4. 1-15 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 野村 健太郎: "連結剰余金計算書" 税経セミナー. 42・17. 169-175 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 中田 信正: "連結財務諸表における税効果会計" 日本会計研究学会第1年度(1997年度)中間報告書. 1997年号. 58-64 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 斉藤 昭雄: "イギリス連結会計基準の国際的調和" 日本会計研究学会第1年度(1997年度)中間報告書. 1997年号. 18-23 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 花堂 靖仁: "IASC連結会計基準と我が国連結会計基準" 日本会計研究学会第1年度(1997年度)中間報告書. 1997年号. 8-12 (1997)

    • Related Report
      1997 Annual Research Report

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Published: 1997-04-01   Modified: 2016-04-21  

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