Relevancy of consolidated accounts, its audit and disclosure with the double audit system in Japan
| Project/Area Number |
13620050
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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 |
Civil law
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| Research Institution | KYUSHU UNIVERSITY (2003-2004)
Kanazawa University (2001-2002) |
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Principal Investigator |
NISHIYAMA Yoshiki Kyushu University, Faculty of Law, Professor, 大学院・法学研究院, 教授 (70109635)
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| Project Period (FY) |
2001 – 2004
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| Project Status |
Completed (Fiscal Year 2004)
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| Budget Amount *help |
¥3,000,000 (Direct Cost: ¥3,000,000)
Fiscal Year 2004: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2003: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2002: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2001: ¥900,000 (Direct Cost: ¥900,000)
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| Keywords | consolidated accounts / professional auditor / corporate auditor / disclosure / 情報開示 / 監査 |
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| Research Abstract |
This study was carried out from 2001 to 2004. From a viewpoint of relevance of cosolidated accounts and its audit and disclosure, I planned a comparison study of Japan and Britain method on the consolidated accounts which have got ready in internal control system in cosolidated companies. However, legislation work in Japan progressed in accidentalness early, and commercial law revision was concluded immediately in 2001, and large companies on the Commercial Exception Act should adopt the consolidated accounts system compulsorily since 2002. Therefore it was necessory the analysis because a lot of suggestion and example produced it from business side. In addition, the commercial law was revised once again in 2002, and a rule about election qualification of outside corporate auditor was got ready. Moreover, legislation work for modernization of company law which was moved since 2001 and became a prospect legislate in the current year. With this, the problem that I should have examined additionally appeared one after another on this study theme. In this study, there was not enough time to study about the history of systems and laws of foreign countries in this sense. Rather I could try for restructuring a theory of basic problem on relevace of consolidated accounts, audit, and disclosure under the revision commercial law in order to deal with a social change simultaneously as they develop. Therefore I took notice of the influence to consolidated accounts system. I got an opportunity to re-examine about a frame of company accounts regulation whole. By a conferred study fund, it is enough materials for a study of consolidated accounts system, so that I will announce a new study result in the near future.
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Report
(5 results)
Research Products
(52 results)
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[Book] 要説会社法2004
Author(s)
蓮井良憲, 西山芳喜 他
Total Pages
268
Publisher
法律文化社
Description
「研究成果報告書概要(和文)」より
Related Report
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[Book] 入門講義会社法2004
Author(s)
蓮井良憲, 西山芳喜 他
Total Pages
292
Publisher
法律文化社
Description
「研究成果報告書概要(和文)」より
Related Report
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[Book] 会社法(第2版)2003
Author(s)
小島康裕, 西山芳喜 他
Total Pages
385
Publisher
成文堂
Description
「研究成果報告書概要(和文)」より
Related Report
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