Contextual Framework: The Influence of Global Convergence on the Japanese Accounting System
| Project/Area Number |
23530582
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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 |
Accounting
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| Research Institution | Nagoya University (2013)
Kyushu University (2011-2012) |
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Principal Investigator |
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| Project Period (FY) |
2011 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2013: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | コンバージェンス / 日本の会計 / IFRS / 公正価値会計 / 国際情報交換オーストラリア |
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| Research Abstract |
This study examined the main features of the Japanese accounting environment and discussed the main reasons why Japan has adopted a cautious convergence approach in contrast to other countries. The findings of this study provide evidence that it would be problematic to require the adoption of IFRS for all listed companies in Japan. The main reason for this is that the Japanese policymakers and standard-setting bodies follow two objectives: enhancing the international comparability of financial reporting and maintaining institutional complementarity between financial reporting and other infrastructures such as accounting-related laws. In other words, the main finding shows that the Japanese business and accounting systems have been formed by integrating the Anglo-American model with the traditional Japanese model to create a Japanese-specific style of convergence.
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Report
(4 results)
Research Products
(55 results)
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[Book] 「デリバティブ」「リース」佐藤信彦,河﨑照行,齋藤真哉,柴健次,高須教夫,松本敏史,秋葉賢一,梅原秀継,荻原正佳,神谷健司,兼田克幸,小賀坂敦,田代樹彦,角ヶ谷典幸『財務会計論・II応用論点編(第7版)』2014
Author(s)
角ヶ谷典幸
Publisher
中央経済社
Related Report
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[Book] 財務会計論・II応用論点編（第7版）2014
Author(s)
佐藤信彦, 河﨑照行, 齋藤真哉, 柴健次, 高須教夫, 松本敏史, 秋葉賢一, 梅原秀継, 荻原正佳, 神谷健司, 兼田克幸, 小賀坂敦, 田代樹彦, 角ヶ谷典幸
Total Pages
61
Publisher
中央経済社
Related Report
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