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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 TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionMeikai 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).

Report

(4 results)
  • 2009 Annual Research Report   Final Research Report ( PDF )
  • 2008 Annual Research Report
  • 2007 Annual Research Report
  • Research Products

    (2 results)

All 2009

All Journal Article (2 results)

  • [Journal Article] スイスGAAP FERの改正について-KMUを中心とした財務報告要件の基本的枠組み-2009

    • Author(s)
      中嶋隆一
    • Journal Title

      明海大学経済学論集 Vol.21、No.1

      Pages: 30-40

    • NAID

      40016583118

    • Related Report
      2009 Final Research Report
  • [Journal Article] スイスGAAP FERの改正について-KMUを中心とした財務報告要件の基本的枠組み-2009

    • Author(s)
      中嶋隆一
    • Journal Title

      明海大学経済学論集 Vol. 21

      Pages: 30-40

    • NAID

      40016583118

    • Related Report
      2008 Annual Research Report

URL: 

Published: 2007-04-01   Modified: 2016-04-21  

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