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Empirical and Realistic Research in Japanese Business Accounting to examine the Problems in Introducing International Accounting Standards

日本企业会计的实证与现实研究探讨引进国际会计准则中的问题

基本信息

批准号：
09430029
负责人：
MATSUO Nobumasa
金额：
$ 4.35万
依托单位：
Kansai University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
1997
资助国家：
日本
起止时间：
1997 至 1999
项目状态：
已结题

项目摘要

Our purpose is to compare the accounting conduct of prepare and use of accounting information in introducing international Accounting Standards (IASs), with special reference to realistic research, and to examine the direction of Japanese Accounting System. We researched the following order.First year---realistic research to enterprises (preparer) of accounting informationSecond year---realistic research to analyst (user) of accounting informationThird year---compare the result of enterprises with that of analystWe made inquiries about common items (accounting system in Japan, consolidation accounting, finance commodity, pension accounting, research and development cost, treasury stock, information cost and general matter). Enterprises went through difficulties to cope with new accounting standards. We can see the difference of consciousness between enterprises and analyst, especially disclosure of information. Enterprises recognized sufficiency of information. But Analyst felt insufficiency of accounting information. Especially we can see the good example in on-balance issue of finance assets and liabilities concerning derivative transaction.To complete this research, we established two groups. To make hypothesis of conduct and verify that hypothesis, we established empirical research group. And to research conduct according to changes of external factor, we established experiment group.

本研究的目的是，通过对国际会计准则（IAS）实施过程中会计信息的准备和使用的会计行为进行比较，并结合现实研究，考察日本会计制度的发展方向。我们的研究顺序如下：第一年-对企业的现实研究第二年-对会计信息分析者（使用者）的现实研究第三年-（日本会计制度，合并会计，金融商品，养老金会计，研究与开发成本，库存股票，信息成本和一般事务）。企业在科普新会计准则方面遇到了困难。我们可以看到企业和分析师在信息披露意识上的差异。企业认识到信息的充分性。但分析师认为会计信息不足。特别是在金融资产负债表外衍生产品交易中，我们可以看到很好的例子。为了提出行为假设并验证该假设，我们成立了实证研究小组。并根据外界因素的变化进行研究，设立实验组。