1998 Fiscal Year Final Research Report Summary
The Study of International Harmonization of Consolidated Accounting Standards
| Project/Area Number |
09430028
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (B)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Kobe University of Commerce |
|---|
Principal Investigator |
NOMURA Kentaro Kobe University of Commerce, Dept.of Business and Economics, Professor, 商経学部, 教授 (00047474)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
HIRAMATSU Kazuo Kanseigakuin University, Dept.of Commerce, Professor, 商学部, 教授 (40098364)
GUNJI Takeshi Osakagakuin University, Dept.of, Science of Business, Professor, 経営科学部, 教授 (30113145)
HANADO Yasuhito Kokugakuin University, Dept.of Economics, Professor, 経済学部, 教授 (30052161)
SITO Akio Seijo University, Dept.of Economics, Professor, 経済学部, 教授 (60054508)
NAKATA Nobumasa Momoyamagakuin University, Dept.of Business Administration, Professor, 経営学部, 教授 (10067837)
|
|---|
| Project Period (FY) |
1996 – 1998
|
| Keywords | BIG BANG / STATEMENT OFCONSOLIDATION / INTERNATIONAL ACCOUNTING STANDARDS (IAS) / SEVENTH DIRECTIVE OF CORPORATION / FASB / CONSOLIDATED CASH FLOW STATEMENT / INCOME TAX SYSTEM ON CONSOLIDATED RESULT / TAX EFFECT ACCOUNTING |
|---|
| Research Abstract |
International harmonization of consolidated accounting standards is now becoming one of the most important subjects in Japan. It is connected with the development of Japanese financial system so called "Big Bang" and the progress of transparence of corporate accounting information.
The first year(1997), We searched into the significance of IASs on consolidation4 and EC corporate directive no. 7 and the difference between Japanese standards and IASs.
The second year, studying the harmonization between FASB standards and IASs on consolidation, we have interviewed the accounting prefessionals of big companies in Japan. In relation to the special issues on consolidation such as tax effect accounting, consolidated income tax system, consolidated cash flow statement, we have discussed each others and obtaind some common opinions.
|
