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A study about the enforcement mechanism of the german accounting standards with the IFRS endocement

德国会计准则与国际财务报告准则的执行机制研究

基本信息

批准号：
16530291
负责人：
KINOSHITA Katsuichi
金额：
$ 2.27万
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：
2004
资助国家：
日本
起止时间：
2004 至 2007
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-16530291/
关键词：
enforcement panel IFRS intenational financial reporting standards consolidated financial statements Federal Financial Supervisory Authority german accounting standards committee DAS comnanies german accepted accounting principles german en

项目摘要

I was able to get the following knowledge from this study about the enforcement mechanism of the german accounting standards with the IFRS(internationale financial reporting standards) endorcement.The Federal Ministry of Justice of Germany may constractually recognize an institution organized under private law to examine infringements of financial reporting enforcement panel. The enforcement panel shall examine whether the annual financial statements and the associated management reports, or the consolidated financial statements and the associated management reports comply with the legal requirements, including German accepted accounting principles or other accounting standards permitted by law.The enforcement panel shall conduct its examination: (1)if there are concrete indications of an infringement of financial reporting requirements, (2)at the request of the Federal Financial Supervisory Authority, or (3)without any particular reason(sampling).The enforcement panel shall notify the … More company of the findings of its examination. If the examination indicates that the financial reporting contains errors, it shall justify its decision and give the company an opportunity to state within a reasonable period whether it accepts the enforcement panel's findings.The enforcement panel shall notify the Federal Financial Supervisory Authority of : (1) its intention to commence an Examination, (2) refusat by the company concened to cooperate with the enforcement panel in an examination, (3) the findings of the examination and , if applicable, whether the company accepts the findings of the examination.The enforcement panel is obliged to conduct their ecaminations conscientiously and impartially. He shall be liable for loss or damages incurred as a result or examinations only in cases of intent.The enforcement panel shall notify the authority responsible for prosecution of facts justifying the susupictionof a criminal offence relating to the financial reporting of a company. If shall notify the Chamber of German Public Auditors of acts indicating the infringement of professional duties by an auditor.The German Modell of the enforcement mechanism gives a big suggestion for the construction fo the enforcement panel in Japan Less

从这项研究中，我对德国会计准则与IFRS(国际财务报告准则)背书的执行机制有了以下认识。德国联邦司法部实际上可能会承认根据私法组织的机构，以审查财务报告违规执行小组的行为。执行小组应审查年度财务报表和相关管理报告或合并财务报表和相关管理报告是否符合法律要求，包括德国公认的会计原则或法律允许的其他会计准则。执行小组应进行审查：(1)如果有违反财务报告要求的具体迹象，(2)应联邦金融监督管理局的要求，或(3)在没有任何特殊原因(抽样)的情况下。执行小组应通知…更多关于它的检查结果的公司。如果审查表明财务报告存在错误，应为其决定提供理由，并给予公司在合理期限内说明是否接受执行小组调查结果的机会。执行小组应通知联邦金融监督管理局：(1)其开始审查的意图，(2)同意配合执行小组进行审查的公司拒绝，(3)审查结果，以及如果适用，公司是否接受检查结果。执行小组有义务认真和公正地进行审查。只有在故意的情况下，他才应对因检查或检查而招致的损失或损害承担责任。执行小组应通知负责起诉的当局，以证明有理由中止与公司财务报告有关的刑事犯罪。If应将表明审计师违反专业义务的行为通知德国公共审计师商会。德国莫代尔的执行机制对日本的执行小组的建设提出了很大的建议