Significance and challenges of the introduction of IFRS as seen from the point of view of the Companies Act

• Project/Area Number: 24530101
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Civil law
• Research Institution: Hosei University
• Principal Investigator: ARATANI Hiroko 法政大学, 法学部, 教授 (80125492)
• Research Collaborator: KO Tantan
• Project Period (FY): 2012-04-01 – 2016-03-31
• Project Status: Completed (Fiscal Year 2015)
• Budget Amount: ¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000); Fiscal Year 2014: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000); Fiscal Year 2013: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000); Fiscal Year 2012: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
• Keywords: 会社法 / 国際会計基準 / ＩＦＲＳ / IFRS

Outline of Final Research Achievements

In this study, for IFRS introduction of the significance and the effect that has been exclusively discussed as a problem in the field of accounting, after re-organize the discussion so far in accounting, from the point of view of the on again Companies Act, it becomes its problem We have been examined so challenges. In addition, it was carried out from the comparison a legal point of view, China to adopt its own stance, South Korea was advanced introduction, a comparative study of the French that are fitted to the country their own standards.