| Co-Investigator(Kenkyū-buntansha) |
NOMURA Kentaro Kobe University of Commerce, School of Economics and Business Administration, Pr, 商経学部, 教授 (00047474)
MASAOKA Mitsuhiro Ryukoku, University, Faculty of Business Administration, Professor, 経営学部, 教授 (80101608)
HARA Mitsutoshi Osaka Gakuin University, Faculty of Commerce, Assistant Professor, 商学部, 助教授 (90121756)
OTAKA Yoshizumi Nanzan University, Department of Management Studies, Professor, 経営学部, 教授 (40065438)
OTA Masahiro Fukuoka University, Faculty of commerce, Professor, 商学部, 教授 (20090269)
HIROSE Yoshikuni Waseda University, School of Commerce, Assistant Professor
HASEGAWA Tetsuyoshi Ryutsu Keizai University, Faculty of Economics, Professor
TSUMORI Tsunehiro Kyusyu University, Faculted Economy, Professor
KITAMURA Keiko Chuo University, Faculty of Commerce, Professor
SHIRATORI Shonosuke Seijo University, Department of Economics, Professor
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| Research Abstract |
During 1990-1991, we had made such research activities as follows:
(1) Research report by investigators.
Investigators deliberately surveyed and analized the accounting standards setting activities in each country or international organization, based on the original literatures. Furthermore, we all discussed about each investigator's research reporting.
(1) Japan (Arai, Kiyomitsu); (2) United States (Hirose, Yoshikuni); (3) United Kingdom (Hara, Mitsutoshi); (4) Australia and New Zealand (Ota, Masahiro); (5) Asian countries (Otaka, Yoshizumi); (6) France (Nomura, Kentaro); (7) Germany (Tsumori, Tsunehiro); (8) Canada (Masaoka, Mitsuhiro); (9) United Nations (Kitamura, Keiko)
(2) Hearing from the relevant persons.
(1) IASC (Tokunaga, Tadaaki; Japanese representative); (2) IOSOCO (Nakagawa, Ryusin; Ministry of Finance); (3) JICPA (Fujita, Atsuo; research manager); (4) United Nations (Fujita, Yukio; Waseda University), (5) OECD (Yamada, Tatsumi; Corporate Finance Research Institute)
(3) Publicize the research results on JICPA Journal.
(4) Publish the final results by the book, entitled "Development of Accounting Standards: Present Status of Main Standards Bodies Throughout the World." (Chuo-Keizaisha Co.)
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