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

日德上市企业适应IAS/US-GAAP会计行为研究

• 批准号: 09630129
• 负责人: KINOSHITA Katsuichi
• 金额: $ 1.98万
• 依托单位: Niigata University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 1997
• 资助国家: 日本
• 起止时间: 1997 至 1999
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-09630129/
• 关键词: IAS; US-HAAP; adaptation to TAS; commercial law; internationalization of Accounting; a setting of accounting standards; accounting regulation; Germann Accounting Standards Committee; 日本の会計基準; ドイツの会計基準; ヨーロッパ共同体理事会指令; アングロサクソン型会計システム; 会計の国際化

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.

在全球范围内讨论国际会计准则的制定，进而对于试图从全球资本市场供给资金的企业来说，要求采用IAS/US-GAAP准则作为全球准则。日本、德国上市企业的会计行为出现了适应国际会计准则的呼声。会计准则组织制定了合并会计、金融工具会计、所得税会计、现金流量会计和退休福利会计等新会计准则。本研究的内容是通过财务报告的案例来考察日本和德国上市企业适应国际化的会计行为。德国会计准则的国际化分三个阶段。首先是适应欧洲共同体会计指令。它对1986年德国商法的改革进行了重新设定。二是会计准则的国际化，这取决于商法框架内的IAS/US-GAAP的适应。第三个是1998年德国会计准则委员会的成立。

项目成果

木下 勝一: "ドイツの商法会計制度とIAS/US-GAAP適応条項"JICPAジャーナル(日本公認会計士協会). 10巻6号. 45-51 (1999)

Katsuichi Kinoshita：“德国商法会计制度和 IAS/US-GAAP 适应条款”JICPA Journal（日本注册会计师协会）第 10 卷，第 6. 45-51 期（1999 年）。

木下 勝一: "市場重視型の会計規制へのドイツ会計の対応視点"産業経理. 58巻4号. 27-34 (1999)

Katsuichi Kinoshita：“德国会计对市场导向会计法规的回应”Sangyo Keiri，第 58 卷，第 4. 27-34 期（1999 年）。

加藤盛弘: "将来事象会計"森山書店. 222 (2000)

加藤守宏：《未来事件会计》森山书店 222 (2000)。

Katou Morihiro: "Accounting for the future events"Moriyama syoten. 222 (2000)

加藤森宏：《对未来事件的核算》森山少天。

Kinoshita Katsuichi: "The point of view of the correspondence of the German accounting to the accounting regulation of attaching importance to the market."Industry Accounting.. Vol. 58 No. 4. 27-34 (1999)

木下胜一：“德国会计与重视市场的会计法规对应的观点”，《工业会计》卷。