• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Study of the German Accenting Standards Board and the German Commercial Code

Research Project

Project/Area Number 12630149
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionNIIGATA UNIVERSITY

Principal Investigator

KINOSHITA Katsuichi  NIIGATA UNIVERSITY, Faculty of Economics, Professor, 経済学部, 教授 (40018643)

Project Period (FY) 2000 – 2003
Project Status Completed (Fiscal Year 2003)
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)
KeywordsGerman 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
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.

Report

(5 results)
  • 2003 Annual Research Report   Final Research Report Summary
  • 2002 Annual Research Report
  • 2001 Annual Research Report
  • 2000 Annual Research Report
  • Research Products

    (15 results)

All Other

All Publications (15 results)

  • [Publications] 木下勝一: "ドイツ会計基準委員会の現代的意義"会計(森山書店). 第158号第2号. 35-51 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 木下勝一: "ドイツ会計基準委員会の役割をどう見るか"産業経理(産業経理協会). 第61巻第3号. 1-10 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 木下勝一: "適用会計基準の混成システムのパラダイム転換か"会計(森山書店). 第164号第4号. 20-31 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 木下勝一: "ドイツ上場企業の連単利益情報の有用性"ワールドワイドビジネスレビュー(同志社大学). 第5巻第1号. 45-69 (2003)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 佐藤博明 編著: "ドイツの連結会計"森山書店. 239 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Kinoshita Katsuichi: "Critical issues of German Accounting Standards Board"Accounting (Moriyama-Shoten). Vol.158-2. 35-51 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Kinoshita Katsuichi: "Role of German Accouting Standards Board"Industrial Accounting(Association of Industrial Accounting). Vol.61-3. 1-10 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Kinoshita Katsuichi: "Paradigm of Aplication of of German Accounting Standards"Accounting (Moriyama-Shoten). Vol.164-4. 20-31 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Kinoshita Katsuichi: "Usefulness of Profit Information of the German Listing Corporations"Worldwide Business Research(Doshisya University). Vol.5-1. 45-69 (2003)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Sato Hiroaki: "Consolidated Financial Accouting in Germany"Moriyama-Shoten. 239 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 木下勝一: "適用会計基準の混成システムのパラダイム転換か"会計(森山書店). 第164巻4号. 20-31 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 木下勝一: "ドイツ上場企業の連単利益情報の有用性"ワールドワイドビジネスレビュー(同志社大学). 第5巻1号. 45-69 (2003)

    • Related Report
      2003 Annual Research Report
  • [Publications] 木下勝一: "「ドイツ会計基準委員会」の役割をどう見るか"産業経理(産業経理協会). 62巻3号. 4-12 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 佐藤博明編著: "ドイツの連結会計"森山書店. 239 (2002)

    • Related Report
      2002 Annual Research Report
  • [Publications] 木下勝一: "「ドイツ会計基準委員会」の設立の現代的意義"会計. 第157巻2号. 65-78 (2001)

    • Related Report
      2000 Annual Research Report

URL: 

Published: 2000-04-01   Modified: 2016-04-21  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi