Financial Administration in Japan and the Audit by Certified Public Accountants

日本的财务管理和注册会计师的审计

• 批准号: 13630165
• 负责人: KOJIMA Takashi
• 金额: $ 1.6万
• 依托单位: CHUO UNIVERSITY (2003)Okayama University (2001-2002)
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2001
• 资助国家: 日本
• 起止时间: 2001 至 2003
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-13630165/
• 关键词: financial institution; chargeoff of loans; ALLL; banking regulatory agency; SEC; AICPA; FASB statement; 銀行会計; 銀行の監査; 不良債権償却証明制度; 自己査定; 金融検査マニュアル

Japanese banks had provided allowance for loan and lease losses (ALLL) under the permission of the Ministry of Finance until the fiscal year ended at March 31, 1998. However, the change of the rules and regulations in 1998 lead Japanese banks to provide ALLL based on their own analysis of loan portfolio and estimation of loan losses. Based on the considerations of the structure of accounting standards for ALLL from 1998 to, 2002, we reached the conclusion that the accounting standards were not sufficient for banks to make a reasonable estimation of ALLL..We considered the statements 'of the U.S. banking regulatory agencies on ALLL from 1986 to 2003 by compairing the statements with the view of the Securities and Exchange Commission (SEC) and the American Institute of Certified Public Accountants (ALCPA), as well as the Financial Accounting Standards Board (FASB) 's standards and its view. The banking regulatory agencies has been 'issuing the statements jointly since 1993. Altough SEC joined the issuer of the statements from 1998, we found that there was a diagreement between banking regulatory agencies and SEC regarding the accounting for ALLL.. We also noted that there was a disagreement between banking regulatory agencies and AICPA as to the accounting for ALLL..Further research on the current accounting standards for ALLL in Japan is neccesary in light of consideration of the statements of the U.S: banking regulatory agencies, SEC's view and AICPA's view.

日本各银行在财务省的许可下提供贷款和租赁损失津贴（ALLL），直至1998年3月31日结束的财政年度。然而，1998年规章制度的变化导致日本银行根据自己对贷款组合的分析和对贷款损失的估计提供ALLL。基于对ALLL 1998年至2002年会计准则结构的考虑，我们得出了会计准则不足以使银行对ALLL做出合理估计的结论。我们考虑了1986年至2003年美国银行监管机构对ALLL的声明，并将其与证券交易委员会（SEC）和美国注册会计师协会（ALCPA）的观点进行了比较。以及美国财务会计准则委员会（FASB）的准则及其观点。自1993年以来，银行监管机构一直在联合发布声明。虽然SEC从1998年就加入了报表的发行人，但我们发现银行监管机构与SEC在all的会计处理上存在分歧。我们还注意到，银行监管机构和AICPA之间对all的会计处理存在分歧。鉴于美国银行监管机构的声明、SEC的观点和AICPA的观点，有必要对日本all的现行会计准则进行进一步研究。

项目成果

児嶋 隆: "金融機関の貸倒償却および貸倒引当金"産業経理. Vol.62 No.1. (2002)

小岛隆：“金融机构的债务冲销和呆账拨备”，Sangyo Keiri，第 62 卷，第 1 期（2002 年）。