2009 Fiscal Year Final Research Report
Research on the Internal features of the Swiss Accounting System
| Project/Area Number |
19530411
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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 | Meikai University |
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Principal Investigator |
NAKAJIMA Ryuichi Meikai University, 経済学部, 教授 (50217733)
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| Project Period (FY) |
2007 – 2009
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| Keywords | 国際会計 / スイス会計 / ヨーロッパ会計 / 中小企業会計 / 財務報告制度 |
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| Research Abstract |
In this research, the author aimed to clarify the features of the Swiss Accounting System. The feature of the Accounting and Reporting Recommendations (ARR=FER) released under initiative of the "the Swiss Institute of Certified Accountants" since 1984 to the present are examined from 3 points. The 1^<st> is FER's position on the accounting system in Switzerland, the 2^<nd> is the contents of concrete regulation, and the last is the viewpoint of its relationship with the International Accounting Standards (IFRS or US GAAP).
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