International harmonization of Japanese accounting standards
International harmonization of Japanese accounting standards
复制标题
日本会计准则的国际统一
DOI：
10.1080/713757317
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发表时间：
2001
期刊：
影响因子：
--
通讯作者：
M. Kikuya
中科院分区：
文献类型：
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作者：
M. Kikuya
从历史上看，日本会计准则与国际会计准则(IASS)截然不同，国际会计准则一直被认为是以英美会计准则为范本的。然而，在1990年代，在1989年出版E32和1995年IASC-IOSCO协定之后，日本的准则制定机构商业会计审议委员会(BADC)一直奉行与IASS协调的政策。与跨境发行证券或在全球经营的公司合并财务报表有关的会计准则正在大幅修订。本文主要研究国际会计协调的发展及其对日本的影响。
Historically, Japanese accounting standards have been quite distinct from International Accounting Standards (IASs) which have been perceived as being modelled on British–American accounting standards. However, in the 1990s, after the publication of E32 in 1989 and the IASC-IOSCO Agreement in 1995, the Business Accounting Deliberation Committee (BADC), the standards-setting body in Japan, has pursued a policy of harmonization with IASs. Accounting standards relating to consolidated financial statements of companies that make cross-border offerings of securities or operate worldwide are being revised drastically. This paper focuses on the development of international accounting harmonization and its impact on Japan.