2015 Fiscal Year Final Research Report
Distribution Regulation and Creditor Protection in IFRS Era
| Project/Area Number |
24530091
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Civil law
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| Research Institution | Osaka University |
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Principal Investigator |
Kubo Daisaku 大阪大学, 高等司法研究科, 准教授 (90384726)
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Keywords | 会社法学 |
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| Outline of Final Research Achievements |
In this study, I have analysed the cases about Japanese "Generally Accepted Accounting Practice" (Companies Act Section 431), which is the concept that links distribution regulation in company law and accounting standards. Also, arguments over distribution regulation reform in European company law are introduced and analysed.
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| Free Research Field |
会社法学
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