| Project/Area Number |
12630149
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | NIIGATA UNIVERSITY |
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Principal Investigator |
KINOSHITA Katsuichi NIIGATA UNIVERSITY, Faculty of Economics, Professor, 経済学部, 教授 (40018643)
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| Project Period (FY) |
2000 – 2003
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| Project Status |
Completed (Fiscal Year 2003)
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| Budget Amount *help |
¥3,400,000 (Direct Cost: ¥3,400,000)
Fiscal Year 2003: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2002: ¥800,000 (Direct Cost: ¥800,000)
Fiscal Year 2001: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2000: ¥1,200,000 (Direct Cost: ¥1,200,000)
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| Keywords | German Accepting Standards Board / International Accouting Standards Board / International Harmonization and Convergence of accounting, and financial reporting / German Commercial Code / consolidated accouting and financial reporting / German GAAP / Conceptual Framework of German accouting / Applicability of IAS / US-GAAP / IFRS) / 米国会計基準(US-GAAP) / グローバルスタンダード / 商法典第292a条の免責条項 / 商法典第342条の私的会計委員会 / 連結財務諸表 / 意思決定有用性 / ドイツ会計基準 / 2005年問題 / 会計改革関連法 / ヨーロッパ共同体会計指令 / 連結会計 / 民間機関への権限委譲 / 国際会計基準 / 会計国際化 / ドイツ会計基準委員 / ドイツ会計基準第1号 / 会計基準設定権限 / 商法会計規範システム / 米国財務会計基準審議会 / ドイツ版FASB / IASC(国際会計基準委員会) / IAS / US-GAAP / IOSCO(證券取引監督者国際機構) / ドイツ商法第342条 / 連結決算実務の国際化 / 財務報告の透明性 |
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| Research Abstract |
The German Accounting Standars Board is formed :
(1)in recognition of the need for the international capital markets to take the initiative in developing accounting and financial reporting in the interests of those group of enterprises who are responsible for accounting and financial reporting by German global players,
(2)with the objective of accounting-setting by an independent private sector composed of recognized experts along Anglo-American and international models, as Anglo-American and international models indicates that such a model more effectively meets the needs of global capital markets than inter-governmental and national legislation.
(3)to improve the qualtity of accounting and financial reporting and to drive forward international convergence of the national standards with internationally accepted accounting and financial reporting standards, in the public interest,
(4)to develop standards for application of the principles relating to consolidated accounting and financial reporting,
(5)to cooperate with the Internarional Accounting Standards Board(IASB) and other international stan-dar-setting bodies, including active involvement in their working groups, and to represent the interests of the international accounting and financial reporting in dealings with the International Accenting Standards Committee Foundation(IASCF) and other standard-setters,
(6)to represent, the Federal Republic of Germany in international standard-setters and in organizations involved in the promotion of the international convergence of accounting and financial reporting standards,
(7)to advise the legislature at national and EU levels in all issues od accounting and financial reporting as well as on the impelmetation of accounting and financal reporting standards with regarad to the options available to Member States.
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