1999 Fiscal Year Final Research Report Summary
Research on the accounting behavior of the Japanese-German listed enterprise over the adaptation to IAS/US-GAAP
| Project/Area Number |
09630129
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Niigata University |
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Principal Investigator |
KINOSHITA Katsuichi Niigata University, Faculty of Economics, Professor, 経済学部, 教授 (40018643)
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| Project Period (FY) |
1997 – 1999
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| Keywords | IAS / US-HAAP / adaptation to TAS / US-HAAP / commercial law / internationalization of Accounting / a setting of accounting standards / accounting regulation / Germann Accounting Standards Committee |
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| Research Abstract |
A setting of the international accounting standards is discussed in the worldwide scale, and then for the enterprise attempting the supply of the fund from the global capital market, the adaptation to the IAS/US-GAAP standards as the global standards is requested. The accounting behavior of the listed enterprise in Japan and Germany featured the voice of the adaptation to the international accounting standards.
The new accounting standards of the consolidated accounting, the accounting financial instruments, the accounting of income tax, the accouting for cash flow and the accosting of retirement benefit was established by the accounting standards organization. in Japan and Germany.
As for the contents of this research, the accounting behavior of the adaptation to the internationalization of the listed enterprise in Japan and Germany is examined through the case studies of the financial report.
The internationalization complying with of the accounting standards in Germany steps on three stages. The first is adaptation to the European Community Accounting Directive. It produced a reset for the reform of German Commercial Law in 1986. The second is the internationalization complying with of the accounting standards which depends on the IAS/US-GAAP adaptation within the framework of the commercial law. Then, the third is the establishment of the German Accounting Standard Committee in 1998.
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