Research on National Accounting Strategy and Institutional Design with adopting IFRS
| Project/Area Number |
24530588
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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 | Kwansei Gakuin University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2014: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | IFRS（国際会計基準） / 国家会計戦略 / 会計制度設計 / 国際会計基準（IFRS） / 国際会計基準 / 中小企業版IFRS / IFRSの任意適用 / 会計戦略 |
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| Outline of Final Research Achievements |
Japan is required to make a rapid response to IFRS-centered international standardization in the area of accounting. However, Japan did no (or could not) take initiatives to the standardization. Now Japan must face up to the accounting international standardization with its own perspective (with national accounting strategy, and with national accounting system to match our business custom, culture and regulations), and this is the way to open the future of Japanese accounting.
Now that Japan cannot avoid to properly respond to various aspects of international standardization in accounting areas, it was indicated that Japanese way to respond to the issue is to make a distinction between the firms which should accept the international standardization and the firms which do not have to accept it. It was also indicated that fostering global accountants is an important issue.
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Report
(5 results)
Research Products
(46 results)
