Research on strategic application of IFRS for Japanese companies expanding into Taiwan

2021 Fiscal Year Final Research Report

• Project/Area Number: 18K12894
• Research Category: Grant-in-Aid for Early-Career Scientists
• Allocation Type: Multi-year Fund
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Meio University
• Principal Investigator: Nakaoji Yoko 名桜大学, 国際学部, 教授 (20320533)
• Project Period (FY): 2018-04-01 – 2022-03-31
• Keywords: 異文化会計 / 海外子会社 / グローバリゼーション / アドプション / ローカリゼーション / IFRS / 会計行動

Outline of Final Research Achievements

In FY2018, we conducted interviews with the parent company, local subsidiary, and accounting firm of companies expanding into Taiwan, and after FY2019, we could not conduct on-site interviews due to the Corona disaster, so we are the main body that sets accounting standards in Taiwan. We grasped the trends of accounting systems and standards, focusing on the monthly magazines published by.
From the results of the interview, at present, it was not possible to strategically apply International Financial Reporting Standards, and we were able to grasp specific issues. The causes of the issues were the accounting maturity of the company, issues by the holding organization / system, and human and linguistic issues accounting regulations. Based on the recent discussions centered on International Financial Reporting Standards, it can be seen that comparability is not so important to companies themselves.

Free Research Field

財務会計

Academic Significance and Societal Importance of the Research Achievements

本研究は日本企業が多数進出する台湾の会計制度・会計基準及び進出企業の会計課題について明らかにしておており、進出企業にとってグローバル化のガイダンスとしての意義を有する。
また、世界的に国際財務報告基準の導入が進められる中で、台湾の動向を事例として、会計制度の構築に関するモデルを提示したという意味では学会への貢献の可能性があると考える。