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Study of the German Accenting Standards Board and the German Commercial Code

德国口音标准委员会和德国商法典研究

基本信息

批准号：
12630149
负责人：
KINOSHITA Katsuichi
金额：
$ 2.18万
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：
2000
资助国家：
日本
起止时间：
2000 至 2003
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-12630149/
关键词：
German Accepting Standards Board International Accouting Standards Board International Harmonization and Convergence of accounting, and financial reporting German Commercial Code consolidated accouting and financial reporting German GAAP Conce

项目摘要

The German Accounting Standars Board is formed :(1)in recognition of the need for the international capital markets to take the initiative in developing accounting and financial reporting in the interests of those group of enterprises who are responsible for accounting and financial reporting by German global players,(2)with the objective of accounting-setting by an independent private sector composed of recognized experts along Anglo-American and international models, as Anglo-American and international models indicates that such a model more effectively meets the needs of global capital markets than inter-governmental and national legislation.(3)to improve the qualtity of accounting and financial reporting and to drive forward international convergence of the national standards with internationally accepted accounting and financial reporting standards, in the public interest,(4)to develop standards for application of the principles relating to consolidated accounting and financial reporting,(5)to cooperate with the Internarional Accounting Standards Board(IASB) and other international stan-dar-setting bodies, including active involvement in their working groups, and to represent the interests of the international accounting and financial reporting in dealings with the International Accenting Standards Committee Foundation(IASCF) and other standard-setters,(6)to represent, the Federal Republic of Germany in international standard-setters and in organizations involved in the promotion of the international convergence of accounting and financial reporting standards,(7)to advise the legislature at national and EU levels in all issues od accounting and financial reporting as well as on the impelmetation of accounting and financal reporting standards with regarad to the options available to Member States.

德国会计准则委员会的成立是为了：（1）认识到国际资本市场需要采取主动，为德国全球参与者负责会计和财务报告的企业集团的利益发展会计和财务报告，（2）目的是由沿着英美和国际模式的公认专家组成的独立私营部门制定会计，因为英美和国际模式表明，这种模式比政府间和国家立法更能有效地满足全球资本市场的需要。(3)to提高会计和财务报告的质量，并推动国家准则与国际公认的会计和财务报告准则的国际趋同，以符合公共利益，（4）制定适用合并会计和财务报告原则的准则，（5）与国际会计准则理事会和其他国际准则制定机构合作，包括积极参与其工作组，并在与国际会计准则委员会基金会（IASCF）和其他准则制定者打交道时代表国际会计和财务报告的利益，（6）在国际准则制定者和参与促进会计和财务报告准则国际趋同的组织中代表联邦德国德国，（7）就会计和财务报告的所有问题，以及就会计和财务报告标准的实施，向国家和欧盟各级的立法机构提供咨询意见，并考虑到成员国的选择。