2010 Fiscal Year Final Research Report
Legal Status of Accounting Standards in Companies Legislation
| Project/Area Number |
19330019
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Civil law
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| Research Institution | University of Tsukuba |
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Principal Investigator |
YANAGA Masao University of Tsukuba, 大学院・ビジネス科学研究科, 教授 (60191144)
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| Project Period (FY) |
2007 – 2010
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| Keywords | 会計基準 / 会社法 / 金融商品取引法 / ソフト・ロー / 商慣習法 / 私人によるルール設定 |
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| Research Abstract |
The nature of the accounting standards setting bodies varies from countries to countries. In the same way, the legal backing given to the accounting standards differs as well : explicit recognition of the accounting standards, explicit recognition in the preparatory legislative documents, comply-or-explain approach, recognized as a custom or customary law, etc.. In all countries surveyed, there have been discussions over the tension between democratic legitimacy and expertise legitimacy.
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