Accounting, Taxation and Auditing for Derivatives in the Main Countries

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The purpose of our research in this year was to complete the analysis and organization of the theory of accounting, auditing, and taxation for derivatives in the main countries. In this year, particularly we are dealing with the following two works:(1) Compilation of an interim report: the results obtained through our studies for the past two years are compiled into an interim report. Also, we should return fruits of our studies by reporting at a convention, a seminar, etc. A positive exchange of idea with an overseas researcher is also to share our knowledge with oversea researchers.(2) Publication of final report and finalize our proposals: Based on our two years research performances, positive suggestions and proposals are made to develop finance-oriented accounting, auditing and taxation for us.Concerning above (1), we have presented our papers at the Special Committee of the Japan Accounting Association. We also invited prof. Goran Bergendahl from Goteborg University, Sweden to further develop our research. Also, with respect to (2), we have succeeded in developing new model of accounting, auditing, and taxation based on our 3 years research, which is the finance-oriented accounting, auditing, and taxation model.