| Project/Area Number |
16530295
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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 | Kyushu University |
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Principal Investigator |
OZU Chikako Kyushu University, Graduate School of Economics, Associate Professor, 大学院・経済学研究院, 助教授 (30214167)
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| Project Period (FY) |
2004 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥1,700,000 (Direct Cost: ¥1,700,000)
Fiscal Year 2005: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2004: ¥1,000,000 (Direct Cost: ¥1,000,000)
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| Keywords | Accounting Convergence / Emerging economies / Accounting Choice / IASB / 会計基準の統合化 / 会計基準の受容 / 会計基準設計 / 国際会計基準 / 会計基準の統合 / 会計制度の受容 |
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| Research Abstract |
The purpose of this research is to explore accounting system choice issues facing emerging economies in the wake of financial reporting reforms brought by the IASB/FASB convergence policies. We examine how the UK and US accounting setting bodies transformed their accounting concepts and regulations to the related countries, and show the suitability of the International Accounting Standards/International Financial Reporting Standards and the US accounting Standards as a way forward for emerging economies. Inappropriate manner of adoption of accounting regulation is exposed through the experience of UK and French speaking countries. We extend the discussion to the IASB preliminary views on SME standards in order to point out why impatient convergence leads a disparity between the intended convergence objective in IASB regime and the emerging economies.
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