2011 Fiscal Year Final Research Report
The Comparative Study of the IFRS Adoption between Japan and Germany : Standards applied for individual and consolidated financial statements
| Project/Area Number |
21730374
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hiroshima City University |
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Principal Investigator |
SHIOSAKI Tomom 広島市立大学, 国際学部, 准教授 (70336072)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 国際財務報告基準(IFRS) / ドイツ会計 / 連単分離 |
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| Research Abstract |
The purpose of this research was to explore and compare how Japan and Germany adopted the International Financial Reporting Standards(IFRS), especially focused on standards implemented in individual and consolidated financial statements. The adoption is analyzed by the three perceptions of government, standards setter and preparers. Through this research, I found that the positioning of accounting-related laws and the degree of protection of creditor, stockholder and investor were different between Japanese and German systems, and that the difference caused different approaches to adopting the IFRS of both countries. To a greater or lesser degree, different accounting treatments are required between individual and consolidated financial statements, and it is necessary to continue and observe this problem.
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Research Products
(14 results)
