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

在1990-1991年期间，我们进行了以下研究活动：(1)调查人员的研究报告。研究者在原始文献的基础上，刻意调查和分析了每个国家或国际组织的会计准则制定活动。此外，我们还讨论了每个研究者的研究报告。(1)日本（新井、清光）；(2)美国（广濑、吉国）；(3)英国（原光敏）；(4)澳大利亚、新西兰（太田、雅弘）；(5)亚洲国家（大泷、吉泉）；(6)法国（野村，Kentaro）；(7)德国（津森、恒广）；(8)加拿大（正冈、光宏）；(9)联合国（北村，惠子）(2)听取有关人士的意见。(1)机构间常设委员会（德永、Tadaaki；日本代表）；(2) IOSOCO（中川、柳新、财务省）；(3) JICPA（藤田、松夫；研究经理）；(4)联合国（Fujita, Yukio, Waseda University）； (5) OECD (Yamada, Tatsumi, Corporate Finance Research Institute);(3)在JICPA Journal上公布研究成果。(4)以《会计准则的发展：世界主要准则机构的现状》为题出版最终结果。(Chuo-Keizaisha有限公司)

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.)