Research on the Internal features of the Swiss Accounting System

Research Project

Project/Area Number	19530411
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Single-year Grants
Section	一般
Research Field	Accounting
Research Institution	Meikai University
Principal Investigator	NAKAJIMA Ryuichi Meikai University, 経済学部, 教授 (50217733)
Project Period (FY)	2007 – 2009
Project Status	Completed (Fiscal Year 2009)
Budget Amount *help	¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000) Fiscal Year 2009: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000) Fiscal Year 2008: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000) Fiscal Year 2007: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Keywords	国際会計 / スイス会計 / ヨーロッパ会計 / 中小企業会計 / 財務報告制度 / スイス / 欧州 / 会計制度 / コンバージェンス / IFRS / SWX / FER
Research Abstract	In this research, the author aimed to clarify the features of the Swiss Accounting System. The feature of the Accounting and Reporting Recommendations (ARR=FER) released under initiative of the "the Swiss Institute of Certified Accountants" since 1984 to the present are examined from 3 points. The 1^<st> is FER's position on the accounting system in Switzerland, the 2^<nd> is the contents of concrete regulation, and the last is the viewpoint of its relationship with the International Accounting Standards (IFRS or US GAAP).