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Impact on Corporation Law made by International Unification of Accounting Standards

国际统一会计准则对公司法的影响

基本信息

批准号：
13420013
负责人：
EGASHIRA Kenjiro
金额：
$ 4.42万
依托单位：
The University of Tokyo
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2001
资助国家：
日本
起止时间：
2001 至 2003
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-13420013/
关键词：
International Accounting Standards reform of corporation law annual reports financial statements limitations on sources of dividends stock purchase subscription warrants services as consideration for shares corporation with committees 減損

项目摘要

International unification of accounting standards owing to establishment of International Accounting Standards by IASB has a large impact on Japanese corporation law in two aspects. One is how its provisions concerning accounting should be amended in harmony with the international movements. The other is how it should cope with the changes of business conducts of companies brought about by the new accounting standards.Concerning the first point, we published several articles on the recent amendments of Japanese corporation law with regard to capital reserves and limitations on sources of dividends. The most important issue in the fixture is the Accounting Standard of Share-based Payment. Our conclusions on the issue are as follows. If Japanese corporation law is amended in harmony with the Exposure Draft on Share-based Payment of IASB, it must introduce the new idea which has not existed in Japan that the corporation may issue stock purchase/subscription warrants in exchange for servic … More es. There would be no serious problems in publicly-held corporations, if services are permitted as consideration for shares. However, some abuses might occur in the case of closely-held corporations which do not disclose any financial statements. Since there is a risk of overvaluation in services which have no market prices, the possibility should not be excluded that the corporation law requires the special resolution of shareholders meeting in case the corporations accept services as consideration of shares. Since services may be provided for a period of time, such amendment of corporation law is needed that payment by installment to stock purchase/subscription warrants is permitted. The principle of labor law that the wages shall always be paid in cash must be abolished.Concerning the second point, the most serious problem to Japanese corporations was so-called "legend" of the financial statements written in English in 2001. However, the auditor system and the new type of corporation (corporation with committees) have become the most important issue after the Enron scandal in autumn of 2001. The Accounting Standard of Impairment of Assets which is to be applied in Japan from 2005 has a great influence on he conducts of business of Japanese corporations by giving rise to a great number of M&A and restructuring activities today. Less

国际会计准则理事会制定的国际会计准则的国际统一对日本公司法产生了两个方面的影响。其一是它关于会计的条款应该如何与国际运动相协调地进行修改。二是如何应对新会计准则给公司经营行为带来的变化。针对第一点，我们发表了几篇关于日本公司法最近在资本公积金和股息来源限制方面的修改的文章。其中最重要的问题是《股份支付会计准则》。我们对这一问题的结论如下。如果日本公司法与国际会计准则委员会关于股份支付的公开草案协调一致地修改，它必须引入日本没有的新想法，即公司可以发行股票购买/认购权证来换取Servic…更多的ES。如果允许以服务作为股票的对价，上市公司就不会有严重的问题。然而，在不披露任何财务报表的少数人持股公司的情况下，可能会发生一些滥用行为。由于没有市场价格的服务存在被高估的风险，因此不应排除公司法规定在公司接受服务作为股份代价的情况下股东大会特别决议的可能性。由于服务可能会在一段时间内提供，因此需要对公司法进行这样的修改，允许以分期付款的方式支付股票购买/认购权证。必须废除劳动法中始终以现金支付工资的原则。意识到第二点，日本企业面临的最严重问题是2001年用英语写的财务报表的所谓“传奇”。然而，在2001年秋季安然丑闻之后，审计师制度和新型公司(有委员会的公司)成为最重要的问题。2005年开始在日本实施的《资产减值会计准则》，在当今引发了大量的并购重组活动，对日本企业的经营行为产生了很大的影响。较少