| Project/Area Number |
14330043
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | Kwansei Gakuin University |
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Principal Investigator |
HIRAMATSU Kazuo Kwansei Gakuin University, School of Business Administration, Professor, 商学部, 教授 (40098364)
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| Co-Investigator(Kenkyū-buntansha) |
HAYASHI Takatoshi Kwansei Gakuin University, School of Business Administration, Associate Professor, 商学部, 助教授 (50268512)
KIMOTO Keiichi Kwansei Gakuin University, School of Business Administration, Associate Professor, 商学部, 助教授 (80205012)
INOUE Tatsuo Kwansei Gakuin University, School of Business Administration, Professor, 商学部, 教授 (70203239)
阪 智香 関西学院大学, 商学部, 助教授 (10309403)
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| Project Period (FY) |
2002 – 2003
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| Project Status |
Completed (Fiscal Year 2003)
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| Budget Amount *help |
¥12,700,000 (Direct Cost: ¥12,700,000)
Fiscal Year 2003: ¥5,400,000 (Direct Cost: ¥5,400,000)
Fiscal Year 2002: ¥7,300,000 (Direct Cost: ¥7,300,000)
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| Keywords | International Accounting Standards / International Financial Reporting Standards / International Accounting Standards Board / Harmonization / Convergence / IAS / IFRS / IASB / 企業会計制度 / 会計ビッグバン / 会計の国際的類型化 / 会計基準設定機関 / 企業会計基準委員会 / 国際開示戦略 |
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| Research Abstract |
The objective of this Research is to perform a comprehensive research on various issues which will be faced when adopting International Accounting Standards(IAS)/International Financial Reporting Standards(IFRS) into Japan.
In the first year(April 2002-March 2003), we reviewed the responses of various countries to IAS. The relationship of IAS with International Standards of Auditing and with the Commercial Code of Japan was also examined. The differences between IAS and Japanese accounting standards were analyzed and the recommendations were made to the relationship between IASB and the Japanese accounting standards setter. And we carried out Questionnaire Survey to preparers and users of financial statements on the adoption of IAS into Japan and the Japanese accounting system.
In the second year(April 2003-March 2004), we analyzed the results of questionnaire survey to preparers and users of financial statements. It was found that both the preparers and users showed in general the positive views on the adoption of IAS into Japan.
Our research result will be published in 2004.
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