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Research on revolution of Financial Reporting for Swiss GAAP FER

Research Project

Project/Area Number 24530569
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionMeikai University

Principal Investigator

NAKAJIMA RYUICHI  明海大学, 経済学部, 教授 (50217733)

Co-Investigator(Renkei-kenkyūsha) KAWAMURA Fumiko  明海大学, 経済学部, 教授 (00227802)
Project Period (FY) 2012-04-01 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
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)
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
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.

Report

(4 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (3 results)

All 2014 2013 Other

All Journal Article (2 results) (of which Peer Reviewed: 1 results) Presentation (1 results)

  • [Journal Article] 財務報告の変革と日本への適用2014

    • Author(s)
      中嶋隆一
    • Journal Title

      會計

      Volume: 185 Pages: 16-29

    • Related Report
      2014 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 会計基準の変更問題―IFRSからSwiss GAAP FERへの変更―2013

    • Author(s)
      中嶋隆一
    • Journal Title

      明海大学 経済学論集

      Volume: 26巻第1号 Pages: 36-47

    • NAID

      110009633692

    • Related Report
      2013 Research-status Report
  • [Presentation] SIX上場基準とFERとの関連性について

    • Author(s)
      中嶋隆一
    • Organizer
      日本会計研究学会第72回全国大会
    • Place of Presentation
      中部大学
    • Related Report
      2013 Research-status Report

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Published: 2013-05-31   Modified: 2019-07-29  

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