Research on the Internal features of the Swiss Accounting System
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).
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Report
(4 results)
Research Products
(2 results)