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Research Study of Accounting Standards Setting Bodies and Their Setting Process in Main Countries

主要国家会计准则制定机构及其制定过程研究

基本信息

批准号：
02301095
负责人：
ARAI Kiyomitsu
金额：
$ 5.76万
依托单位：
Waseda University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Co-operative Research (A)
财政年份：
1990
资助国家：
日本
起止时间：
1990 至 1991
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-02301095/
关键词：
accounting standards accounting principles Business Accounting Deliberation Council Japanese Institute of Certified Public Accountants International Accounting Standards Committee International Organization of Securities Commissions_United Na

项目摘要

During 1990-1991, we had made such research activities as follows:(1) Research report by investigators.Investigators deliberately surveyed and analized the accounting standards setting activities in each country or international organization, based on the original literatures. Furthermore, we all discussed about each investigator's research reporting.(1) Japan (Arai, Kiyomitsu); (2) United States (Hirose, Yoshikuni); (3) United Kingdom (Hara, Mitsutoshi); (4) Australia and New Zealand (Ota, Masahiro); (5) Asian countries (Otaka, Yoshizumi); (6) France (Nomura, Kentaro); (7) Germany (Tsumori, Tsunehiro); (8) Canada (Masaoka, Mitsuhiro); (9) United Nations (Kitamura, Keiko)(2) Hearing from the relevant persons.(1) IASC (Tokunaga, Tadaaki; Japanese representative); (2) IOSOCO (Nakagawa, Ryusin; Ministry of Finance); (3) JICPA (Fujita, Atsuo; research manager); (4) United Nations (Fujita, Yukio; Waseda University), (5) OECD (Yamada, Tatsumi; Corporate Finance Research Institute)(3) Publicize the research results on JICPA Journal.(4) Publish the final results by the book, entitled "Development of Accounting Standards: Present Status of Main Standards Bodies Throughout the World." (Chuo-Keizaisha Co.)

1990-1991年期间，我们进行了如下研究活动：（1）调查者的研究报告：调查者在原始文献的基础上，对各国或国际组织的会计准则制定活动进行了有目的的调查和分析。此外，我们都讨论了每个研究者的研究报告。(1)日本（Arai，Kiyomitsu）;（2）美国（Hirose，Yoshikuni）;（3）英国（原、光俊）;（4）澳大利亚和新西兰（太田正弘）;（5）亚洲国家（Otaka，Yoshizumi）;（6）法国（野村、惠太郎）;（7）德国（津森、常弘）;（8）加拿大（正冈、光弘）;（9）联合国（北村、惠子）;（2）听取有关人士的意见。(1)机构间常委会（德永忠明;日本代表）;（2）IOSOCO（财务省中川龙新）;（3）JICPA（藤田厚男，研究经理）;（4）联合国（藤田幸雄，早稻田大学）;（5）OECD（山田辰美，企业金融研究所）（3）在JICPA Journal上公布研究结果。(4)出版最终结果的书，题为“会计准则的发展：世界各地主要标准机构的现状。“（中央经济社）