International Accounting Standards and Globalization of Accounting Standards

关于会计准则的全球化，特别是从日本会计的角度，目前还缺乏已发表的研究成果。这一研究项目的目的是通过分析会计改革的一些迹象来帮助填补这一空白，这些迹象表明会计改革不是多样化，而是与日本的国际会计标准保持一致。进行比较分析的目的是查明机构会计准则和日本准则之间的主要差异，并评估这些差异对使用每套标准编制的各自财务报表的可比性的影响。我们还试图分析美国会计准则的使用如何对以日本准则为基础的报告收益产生影响。保守的会计做法在金融机构中尤为突出，而在制造企业中并不多见。此外，我们还对包括日本在内的11个国家的858家领先企业的管理层对采用IASC标准的态度进行了问卷调查。因此，强烈建议日本在发展世界会计协调方面发挥更重要的作用。

There is a lack of published research into the globalization of accounting standards especially from the Japanese accounting perspective. The purpose of this research project is to help fill this void by analyzing some signs of accounting reform away from diversity and toward harmonization with the International Accounting Stancrads in Japan. the comparative analyses were attempted to identify major differences between IASC standards and Japanese standards and to assess the impact of those differences on the comparability of the respective financial statements prepared using each set of standards. We also attempted to analyze how the use of the U.S. accounting standards world bring effects on reported earnings based on the Japanese standards. The conservative accounting practices are especially noted in the financial institutions, not so much in the manufacturing companies. Furthermore, we conducted the questionnaire survey on the management attitudes toward adopting IASC standards for 858 leading companies in 11countries, including Japan. As a result, it is strongly recommended that Japan should take much more significant roles in developing the accounting harmonization in the world.