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2004 Fiscal Year Final Research Report Summary

Future Prospective for the International Convergence of Accounting Standards in the East Asian, European, Oceanic, and North American countries

Research Project

Project/Area Number 14402022
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section海外学術
Research Field Accounting
Research InstitutionAichi Gakuin University

Principal Investigator

MUKAI Ichiro  Aichi Gakuin University, Faculty of Management, Professor, 経営学部, 教授 (20308761)

Co-Investigator(Kenkyū-buntansha) TEON Kwon  Nagoya Gaikokugo University, Faculty of Modern International Relations, Professor, 現代国際学部, 教授 (70121358)
KIMURA Toshio  Ryutsu Kagaku University, Faculty of Information, Professor, 情報学部, 教授 (80310580)
田代 樹彦  名城大学, 経営学部, 教授 (90268061)
林 慶雲  名古屋文理大学, 情報文化学部, 助教授 (50242805)
井戸 一元  名古屋外国語大学, 現代国際学部, 教授 (30193535)
TAKEDA Yasuhiro  Aichi Gakuin University, Faculty of Management, Senior Professor (10064817)
IIJIMA Yasumichi  Aichi Gakuin University, Faculty of Management, Professor (90244813)
KATO Masahiro  Ryukoku University, Faculty of Management, Professor (20233819)
Project Period (FY) 2002 – 2004
KeywordsInternational Accounting Standards Board / International Convergence of Accounting Standards / Accounting Standards by Small and Medium Sized Enterprises / Consolidated Accounting Standards / Conceptual Framework
Research Abstract

The purposes of our research are to compare the accounting standards of International Accounting Standards Board (IASB) with the national accounting standards of East Asian, European, Oceanic, and North American countries and examine the characteristics and problem about international convergence of accounting standards. In our research we discussed following issues.
i) the approach of accounting standards setting and revising in various countries toward international convergence
ii) the influence of international convergence of accounting standards on national accounting practices.
We visited to have interview with the standard-setters on many countries. As the result of examination and analysis of resources, we found some concluding remarks.
i) International convergence of accounting standards has been developed in adopting International Financial Reporting Standards (IFRS) of IASB except for some developed countries.
ii) Many of chief executive officers and chief financial officers do not necessarily understand the contexts and problem in an application of IFRS.
iii) The US securities act does not approve the financial statements in accordance with the IFRS to listing companies on the US markets. This results from not increasing the number of companies applying IFRS.
iv) Many standard-setters including the IASB are considering accounting standards by small and medium sized enterprises. In the process of standard setting, they come up the double standards problem in a country and need the conceptual framework as the basis of accounting standard setting.

  • Research Products

    (38 results)

All 2005 2004 2003 2002

All Journal Article (36 results) Book (2 results)

  • [Journal Article] 韓国における会計基準の国際的統一化に対する対応と課題2005

    • Author(s)
      権 泰殷
    • Journal Title

      名古屋外国語大学現代国際学部紀要 創刊号

      Pages: 19-36

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] A Study of the International Convergence of Accounting Standards in Korea2005

    • Author(s)
      Kwon Teon
    • Journal Title

      Journal of Modern International Studies of Nagoya University of Foreign Languages Vol.1 No.1

      Pages: 19-36

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Financial Reporting in Germany2005

    • Author(s)
      Ido Kazumoto
    • Journal Title

      Journal of Modern International Studies of Nagoya University of Foreign Languages Vol.1 No.1

      Pages: 75-90

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Financial Reporting Standards in Malaysia2005

    • Author(s)
      Matsuda Osamu
    • Journal Title

      Journal of Nagoya Sangyo University No.6

      Pages: 1-8

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] 連結範囲の拡大と変動持分事業体2004

    • Author(s)
      向 伊知郎
    • Journal Title

      JICPAジャーナル 第16巻第8号

      Pages: 44-49

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] フィンランドの連結財務情報(2)-連結財務情報の開示2004

    • Author(s)
      木村敏夫
    • Journal Title

      流通科学大学論集(流通・経営編) 第16巻第3号

      Pages: 13-27

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] タイにおける会社法および会計基準2004

    • Author(s)
      松田 修
    • Journal Title

      名古屋産業大学論集 第4号

      Pages: 229-237

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] 会計基準の国際的統一に向けた中国の対応と諸問題〜連結財務報告制度を中心に〜2004

    • Author(s)
      林 慶雲
    • Journal Title

      経営学研究(愛知学院大学) 第13巻第1号

      Pages: 51-63

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] Comparison of Japanese Accounting Standards with the International Financial Reporting Standards (1)2004

    • Author(s)
      Takeda Yasuhiro
    • Journal Title

      The Management Review of Aichi Gakuin University Vol.14 No.2

      Pages: 1-20

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] How to Cope with the Convergence of Accounting Standards in the World and Some Problems on it2004

    • Author(s)
      Takeda Yasuhiro
    • Journal Title

      The Management Review of Aichi Gakuin University Vol.14 No.1

      Pages: 15-36

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Accounting and Auditing System in France2004

    • Author(s)
      Arashika Yoshiyuki
    • Journal Title

      Modern Auditing (Zeimu -Keiri Kyoukai)

      Pages: 25-138

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Consolidated Financial Information in Finland (2)2004

    • Author(s)
      Kimura Toshio
    • Journal Title

      Journal of Marketing and Management of Ryutsu Kagaku University Vol.16 No.3

      Pages: 13-27

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Disclosure of Consolidated Financial Reporting in Denmark2004

    • Author(s)
      Kimura Toshio
    • Journal Title

      Journal of Economics and Management of Ryutsu Kagaku University Vol.13 No.1

      Pages: 27-42

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Disclosure of Annual Financial Reporting in Denmark2004

    • Author(s)
      Kimura Toshio
    • Journal Title

      Journal of Economics and Management of Ryutsu Kagaku University Vol.12 No.3

      Pages: 31-46

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Consolidated Financial Reporting System in Luxemburg2004

    • Author(s)
      Tashiro Tatsuhiko
    • Journal Title

      Journal of Meijo University Vol.3 No.4

      Pages: 161-167

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Consolidated Financial Reporting in New Zealand2004

    • Author(s)
      Yoshida Hiroshi
    • Journal Title

      Journal of Nagoya Bunri University No.4

      Pages: 53-58

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Company Law and Accounting Standards in Thailand2004

    • Author(s)
      Matsuda Osamu
    • Journal Title

      Journal of Nagoya Sangyo University No.4

      Pages: 229-237

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Financial Reporting Standards in Singapore2004

    • Author(s)
      Matsuda Osamu
    • Journal Title

      Journal of Nagoya Sangyo University No.5

      Pages: 47-55

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] International Convergence of Accounting Standards in China2004

    • Author(s)
      Lin Keiun
    • Journal Title

      The Management Review of Aichi Gakuin University Vol.13 No.1

      Pages: 51-63

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] International Convergence of Accounting Standards for Business Combinations in Canada2004

    • Author(s)
      Mukai Ichiro
    • Journal Title

      The Management Review of Aichi Gakuin University Vol.14 No.2

      Pages: 123-138

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Expansion of the Consolidation Policy and Variable Interest Entity2004

    • Author(s)
      Mukai Ichiro
    • Journal Title

      JICPA Journal Vol.16 No.8

      Pages: 44-49

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] International Convergence of Accounting Standards in Canada2004

    • Author(s)
      Mukai Ichiro
    • Journal Title

      Bulletin of Management Research Institute No.11

      Pages: 47-58

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] オーストライアにおける連結財務報告-連結財務諸表の発展と連結会計基準2003

    • Author(s)
      吉田 洋
    • Journal Title

      名古屋文理大学紀要(名古屋文理大学) 第3号

      Pages: 69-75

    • Description
      「研究成果報告書概要(和文)」より
  • [Journal Article] Comparison of Accounting for Business Combination between Japan and the IASB2003

    • Author(s)
      Takeda Yasuhiro
    • Journal Title

      The Management Review of Aichi Gakuin University Vol.13 No.2

      Pages: 1-22

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Our Response to IFRS Exposure Draft No.3 ‘Business Combinations'2003

    • Author(s)
      Takeda Yasuhiro
    • Journal Title

      The Management Review of Aichi Gakuin University Vol.12 No.4

      Pages: 1-26

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Evaluation of Supply Chain Management in Distribution and Scorecard2003

    • Author(s)
      Iijima Yasumichi
    • Journal Title

      The Management Review of Aichi Gakuin University Vol.12 No.4

      Pages: 75-86

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Consolidated Financial Information in Finland (1)2003

    • Author(s)
      Kimura Toshio
    • Journal Title

      Journal of Marketing and Management of Ryutsu Kagaku University Vol.16 No.2

      Pages: 13-27

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Corporate Financial Reporting in Iceland2003

    • Author(s)
      Kimura Toshio
    • Journal Title

      Journal of Economics and Management of Ryutsu Kagaku University Vol.11 No.3

      Pages: 17-29

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Consolidated Financial Information in Sweden (1)2003

    • Author(s)
      Kimura Toshio
    • Journal Title

      Journal of Economics and Management of Ryutsu Kagaku University Vol.12 No.1

      Pages: 35-55

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Consolidated Financial Information in Sweden (2)2003

    • Author(s)
      Kimura Toshio
    • Journal Title

      Journal of Economics and Management of Ryutsu Kagaku University Vol.12 No.2

      Pages: 15-29

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Consolidated Financial Reporting in Australia2003

    • Author(s)
      Yoshida Hiroshi
    • Journal Title

      Journal of Nagoya Bunri University No.3

      Pages: 69-75

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] International Convergence of Accounting Standards in Singapore2003

    • Author(s)
      Matsuda Osamu
    • Journal Title

      The Management Review of Aichi Gakuin University Vol.13 No.1

      Pages: 37-49

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Accounting Classification and the International Convergence2003

    • Author(s)
      Mukai Ichiro
    • Journal Title

      The Journal of Japanese Association for International Accounting Studies

      Pages: 167-180

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Towards Greater Convergence of Accounting Standards in the EU2003

    • Author(s)
      Mukai Ichiro
    • Journal Title

      Accounting Vol.164 No.3

      Pages: 77-90

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Inflation Accounting in Mexico2003

    • Author(s)
      Mukai Ichiro
    • Journal Title

      Bulletin of Management Research Institute No.10

      Pages: 49-62

    • Description
      「研究成果報告書概要(欧文)」より
  • [Journal Article] Corporate Financial Reporting in Norway (3)2002

    • Author(s)
      Kimura Toshio
    • Journal Title

      Journal of Economics and Management of Ryutsu Kagaku University Vol.11 No.1

      Pages: 1-14

    • Description
      「研究成果報告書概要(欧文)」より
  • [Book] 現代国際会計の諸問題2003

    • Author(s)
      武田安弘先生古稀記念論文集編集委員会編
    • Total Pages
      296
    • Publisher
      税務経理協会
    • Description
      「研究成果報告書概要(和文)」より
  • [Book] Comparative Study of Consolidated Financial Statements2003

    • Author(s)
      Mukai Ichiro
    • Total Pages
      315
    • Publisher
      Chuo Keizai Co.
    • Description
      「研究成果報告書概要(欧文)」より

URL: 

Published: 2007-12-13  

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