Research on strategic application of IFRS for Japanese companies expanding into Taiwan
Project/Area Number |
18K12894
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Research Category |
Grant-in-Aid for Early-Career Scientists
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Allocation Type | Multi-year Fund |
Review Section |
Basic Section 07100:Accounting-related
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Research Institution | Meio University |
Principal Investigator |
Nakaoji Yoko 名桜大学, 国際学部, 教授 (20320533)
|
Project Period (FY) |
2018-04-01 – 2022-03-31
|
Project Status |
Completed (Fiscal Year 2021)
|
Budget Amount *help |
¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2020: ¥390,000 (Direct Cost: ¥300,000、Indirect Cost: ¥90,000)
Fiscal Year 2019: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2018: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
|
Keywords | 異文化会計 / 海外子会社 / グローバリゼーション / アドプション / ローカリゼーション / IFRS / 会計行動 / 台湾 / 会計基準設定主体 / 会計国家戦略 / 台湾進出日本企業 / 国際財務報告基準 / グローバルビジネス / IFRSの戦略的適用 |
Outline of Final Research Achievements |
In FY2018, we conducted interviews with the parent company, local subsidiary, and accounting firm of companies expanding into Taiwan, and after FY2019, we could not conduct on-site interviews due to the Corona disaster, so we are the main body that sets accounting standards in Taiwan. We grasped the trends of accounting systems and standards, focusing on the monthly magazines published by. From the results of the interview, at present, it was not possible to strategically apply International Financial Reporting Standards, and we were able to grasp specific issues. The causes of the issues were the accounting maturity of the company, issues by the holding organization / system, and human and linguistic issues accounting regulations. Based on the recent discussions centered on International Financial Reporting Standards, it can be seen that comparability is not so important to companies themselves.
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Academic Significance and Societal Importance of the Research Achievements |
本研究は日本企業が多数進出する台湾の会計制度・会計基準及び進出企業の会計課題について明らかにしておており、進出企業にとってグローバル化のガイダンスとしての意義を有する。 また、世界的に国際財務報告基準の導入が進められる中で、台湾の動向を事例として、会計制度の構築に関するモデルを提示したという意味では学会への貢献の可能性があると考える。
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Report
(5 results)
Research Products
(7 results)