International Accounting Standards and Globalization of Accounting Standards

关于会计准则全球化的研究，特别是从日本会计的角度进行的研究，目前还没有发表。本研究课题的目的是通过分析日本会计改革的一些迹象来填补这一空白。比较分析的目的是查明国际会计准则委员会准则与日本准则之间的主要差异，并评估这些差异对采用每一套准则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影响基于日本准则的报告收益。保守的会计实务在金融机构中尤为明显，而在制造业企业中则不多见。此外，我们对包括日本在内的11个国家的858家领先企业进行了关于管理层对采用IASC标准的态度的问卷调查。因此，我们强烈建议日本在世界会计协调发展中发挥更重要的作用。

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.