Research on the accounting behavior of the Japanese-German listed enterprise over the adaptation to IAS/US-GAAP

在全球范围内讨论了国际会计准则的制定，然后对于试图从全球资本市场提供资金的企业，要求与国际会计准则/美国-GAAP准则进行调整。日本和德国上市企业的会计行为表现出与国际会计准则接轨的声音，会计准则组织制定了合并会计、会计财务工具、所得税会计、现金流量会计和退休福利会计等新的会计准则。在研究内容上，通过财务报告的案例分析，考察了日本和德国上市企业适应国际化的会计行为。德国会计准则国际化分为三个阶段。首先是适应欧共体会计指令。它为1986年的德国商法改革带来了新的契机。二是会计准则的国际化，这有赖于国际会计准则/美国公认会计准则在商法框架内的调整。然后，第三个是1998年德国会计准则委员会的成立。

A setting of the international accounting standards is discussed in the worldwide scale, and then for the enterprise attempting the supply of the fund from the global capital market, the adaptation to the IAS/US-GAAP standards as the global standards is requested. The accounting behavior of the listed enterprise in Japan and Germany featured the voice of the adaptation to the international accounting standards.The new accounting standards of the consolidated accounting, the accounting financial instruments, the accounting of income tax, the accouting for cash flow and the accosting of retirement benefit was established by the accounting standards organization. in Japan and Germany.As for the contents of this research, the accounting behavior of the adaptation to the internationalization of the listed enterprise in Japan and Germany is examined through the case studies of the financial report.The internationalization complying with of the accounting standards in Germany steps on three stages. The first is adaptation to the European Community Accounting Directive. It produced a reset for the reform of German Commercial Law in 1986. The second is the internationalization complying with of the accounting standards which depends on the IAS/US-GAAP adaptation within the framework of the commercial law. Then, the third is the establishment of the German Accounting Standard Committee in 1998.