| Project/Area Number |
17K04052
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kyoto University of Foreign Studies (2018-2019)
Kobe University (2017) |
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Principal Investigator |
TANAKA GUSTAVO 京都外国語大学, 国際貢献学部, 教授 (50647170)
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| Project Period (FY) |
2017-04-01 – 2020-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2019: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2018: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2017: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | Financial Accounting_ / IFRS / Peru / Accounting Education / IFRS for SMEs / Emerging country / Latin America / Financial Accounting / Accounting standards / 中小企業向けIFRS / 財務会計 / 国際会計 / 新興国 |
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| Outline of Final Research Achievements |
I have examined the effects, issues and implications of the implementation of IFRS and IFRS for SMEs in Peru and also gave some proposals for its development. I have disseminated my research results in top academic conferences (2019 - IASB Research Forum in conjunction with The Journal of International Accounting Research, American Accounting Association (AAA)- Annual Meetings 2018, 2019 and 2020 (forthcoming), 2019 International Accounting Section Midyear Meeting - AAA, 2019 Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, and conferences in Peru’s main cities (Lima -Pontifical Catholic University- and Arequipa -National University San Agustin of Arequipa-). Most importantly, I have included some of the most important findings in a journal and a book which will be published by the Editorial Fund Pontifical Catholic University (tentatively, 2021). In summary, this research will benefit stakeholders who focus on IFRS, especially in emerging countries.
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| Academic Significance and Societal Importance of the Research Achievements |
新興国での実質的な基準の適用によって起きた問題を要約し、実質的なグローバルの会計標準化に貢献した。また、他の新興国でIFRS（国際財務報告基準）を適用することで起きる影響への理解を深められる。
まず日本からの観点では、南米における分析経験を通し、日本で適用されるルールとIFRSの実質的なコンバージェンスの分析に役立つ。ビジネス分野では日本企業がペルーの会計と税の枠組みを理解するために役立ち、在ペルー日本企業の貿易産業の成長を容易にする。さらに研究分野では、日本人研究者の研究が進んでいない地域での研究を促進できる。また、ペルーからの観点では、ペルーの会計と税制、そして金融情勢の改善に貢献できる。
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