| Project/Area Number |
24530569
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Meikai University |
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Principal Investigator |
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| Co-Investigator(Renkei-kenkyūsha) |
KAWAMURA Fumiko 明海大学, 経済学部, 教授 (00227802)
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| Budget Amount *help |
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2014: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2013: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2012: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
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| Keywords | スイス会計制度 / 中小企業会計制度 / 財務報告 / 国際情報交換 / 国際会計 / スイス / スイス会計報告基準 / ＦＥＲ＆ＡＲＲ / ＩＦＲＳ / ＥＵ / スイス会計 / FER / 国内会計基準 / OR |
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| Outline of Final Research Achievements |
This research is analyzing that it makes a subject of research all of the Switzerland domestic company, specially, small and medium-sized enterprises (SMEs), and how FER which were made new domestic accounting standards from 2007 relates to financial reporting of the company and whether or not it influences. For 3 years, it studied according to "the research doing plan" in each year from 2012.In the first year, it made the relation of the meaning about financial reporting of SMEs, fund raising and financial reporting by FER application and so on a main research task. In 2nd year, it studied a reason and the influence for the company which changed over accounting standards from IFRS to Swiss GAAP FER .In the last year, it compared the new accounting law (which published the end of 2012 and it will be applies since 2015) with the old law and it verified, and it studied the relationship between this new accounting law and FER. In the future, it publishes the result.
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