2015 Fiscal Year Final Research Report
Significance and challenges of the introduction of IFRS as seen from the point of view of the Companies Act
| Project/Area Number |
24530101
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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 | Hosei University |
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Principal Investigator |
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| Research Collaborator |
KO Tantan
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Keywords | 会社法 / 国際会計基準 |
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| Outline of Final Research Achievements |
In this study, for IFRS introduction of the significance and the effect that has been exclusively discussed as a problem in the field of accounting, after re-organize the discussion so far in accounting, from the point of view of the on again Companies Act, it becomes its problem We have been examined so challenges. In addition, it was carried out from the comparison a legal point of view, China to adopt its own stance, South Korea was advanced introduction, a comparative study of the French that are fitted to the country their own standards.
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| Free Research Field |
商法
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