| Project/Area Number |
14402022
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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 | 海外学術 |
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| Research Field |
Accounting
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| Research Institution | Aichi Gakuin University |
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Principal Investigator |
MUKAI Ichiro (2004) Aichi Gakuin University, Faculty of Management, Professor, 経営学部, 教授 (20308761)
武田 安弘 (2002-2003) 愛知学院大学, 経営学部, 教授 (10064817)
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| Co-Investigator(Kenkyū-buntansha) |
TEON Kwon Nagoya Gaikokugo University, Faculty of Modern International Relations, Professor, 現代国際学部, 教授 (70121358)
KIMURA Toshio Ryutsu Kagaku University, Faculty of Information, Professor, 情報学部, 教授 (80310580)
田代 樹彦 名城大学, 経営学部, 教授 (90268061)
林 慶雲 名古屋文理大学, 情報文化学部, 助教授 (50242805)
井戸 一元 名古屋外国語大学, 現代国際学部, 教授 (30193535)
TAKEDA Yasuhiro Aichi Gakuin University, Faculty of Management, Senior Professor (10064817)
IIJIMA Yasumichi Aichi Gakuin University, Faculty of Management, Professor (90244813)
KATO Masahiro Ryukoku University, Faculty of Management, Professor (20233819)
荒鹿 善之 名古屋経済大学, 経営学部, 助教授 (60300183)
遠藤 秀紀 中部大学, 経営情報学部, 講師 (40319398)
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| Project Period (FY) |
2002 – 2004
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| Project Status |
Completed (Fiscal Year 2004)
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| Budget Amount *help |
¥12,900,000 (Direct Cost: ¥12,900,000)
Fiscal Year 2004: ¥4,200,000 (Direct Cost: ¥4,200,000)
Fiscal Year 2003: ¥3,900,000 (Direct Cost: ¥3,900,000)
Fiscal Year 2002: ¥4,800,000 (Direct Cost: ¥4,800,000)
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| Keywords | International Accounting Standards Board / International Convergence of Accounting Standards / Accounting Standards by Small and Medium Sized Enterprises / Consolidated Accounting Standards / Conceptual Framework / 会計基準の国際的統一 / 国際会計基準審議会 / 比較会計 / 連結財務諸表 / EC会社法指令 |
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| Research Abstract |
The purposes of our research are to compare the accounting standards of International Accounting Standards Board (IASB) with the national accounting standards of East Asian, European, Oceanic, and North American countries and examine the characteristics and problem about international convergence of accounting standards. In our research we discussed following issues.
i) the approach of accounting standards setting and revising in various countries toward international convergence
ii) the influence of international convergence of accounting standards on national accounting practices.
We visited to have interview with the standard-setters on many countries. As the result of examination and analysis of resources, we found some concluding remarks.
i) International convergence of accounting standards has been developed in adopting International Financial Reporting Standards (IFRS) of IASB except for some developed countries.
ii) Many of chief executive officers and chief financial officers do not necessarily understand the contexts and problem in an application of IFRS.
iii) The US securities act does not approve the financial statements in accordance with the IFRS to listing companies on the US markets. This results from not increasing the number of companies applying IFRS.
iv) Many standard-setters including the IASB are considering accounting standards by small and medium sized enterprises. In the process of standard setting, they come up the double standards problem in a country and need the conceptual framework as the basis of accounting standard setting.
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