| Co-Investigator(Kenkyū-buntansha) |
TASHIRO Tatsuhiko Matsusaka University, Faculty of Political Economics, Associate Professor, 政治経済学部, 助教授 (90268061)
KIMURA Toshio Ichimura Gakuen Junior College, Department of Business and Economics, Associate, 商経科, 助教授 (80310580)
KATOU Masahiro Ryukoku University, Faculty of Business Administration, Associate Professor, 経営学部, 助教授 (20233819)
IDO Kazumoto Toyohashi Sozo University, Faculty of Management Information, Associate Professo, 経営情報学部, 助教授 (30193535)
KON Teon Nagoya University of Foreign Languages, Faculty of International Management, Pro, 国際経営学部, 教授 (70121358)
ARASHIKA Yoshiyuki Ichimura Gakuen Junior College, Department of Business and Economics, Lecturer
KEIUN Lin Nagoya Bunri Women College, Department of Business Administration, Lecturer
YOSHIDA Hiroshi Nagoya Bunri Women College, Department of Business Administration, Lecturer
MATSUDA Osamu Nagoya Women Commercial College, Department of Commerce, Associate Professor
NOZIRI Kazuto Daiichi-Keizai University, Faculty of Economics, Professor
MUKAI Ichiro Aichi Gakuin University, Faculty of Management, Associate Professor
向 伊知郎 愛知学院大学, 経営学部, 助教授
林 慶雲 名古屋文理短期大学, 経営学科, 講師 (50242805)
吉田 洋 名古屋文理短期大学, 経営学科, 講師 (90259325)
松田 修 名古屋女子商科短期大学, 商科, 助教授
野尻 和仁 高山短期大学, 科商経学科, 教授
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| 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)
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| Research Abstract |
This research is examined about international harmonization of accounting standards, We have three purposes. One is to compare disclosure systems among 30 countries. The second is to describe the state-of-the-art of the accounting harmonization among those countries, International Accounting Standards, and EU Directives. The last is to propose the most useful method to improve Japanese accounting system. We employed the descriptive research method, so our research is historically and comparatively promoted.
The results of our research are summarized as followings. In detail, we presented at concluding remarks in the Research Paper.
1)Cluster analysis of financial reporting systems
2)The resources generating many differences of accounting standards in 30 countries
3)The multi-jurisdictional disclosure system in the EU or North American Free Trade Agreement countries
4)The characteristics of conceptual frameworks relating to the financial reporting
5)The characteristics of financial reporting systems in the EU
6)Significant accounting trends to prepare consolidated financial reporting
7)Registry system of financial reporting and simplified financial reporting system for small-medium companies
8)Special topics to be difficult to compare financial reporting
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