权益分类	功能权益	普通用户	{{item.name}}会员
{{category.name}}	{{benefitItem.name}}

Cost and Benefit Analysis and Preliminary Views on IFRS implementation by the Japanese Listed Firms : An International Comparison

日本上市公司实施IFRS的成本效益分析及初步看法：国际比较

基本信息

批准号：
21530468
负责人：
CHIKAKO Ozu
金额：
$ 2.83万
依托单位：
Kyushu University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2009
资助国家：
日本
起止时间：
2009 至 2011
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-21530468/
关键词：
国際財務報告基準(IFRS)IFRS導入直前調査データベースの構築 CFO 日本の上場企業不確実性コスト・ベネフィット導入調査国際比較分析 IFRS(国際財務報告基準)上場企業質問票調査移行期会計方針の変更意識調査

项目摘要

In this study, we conducted a questionnaire survey on costs and benefits of IFRS implementation in Japan. The objective was to find out the preliminary view by the Chief Financial Officers(CFOs) of Japanese listed companies. We received 391 responses and these data set was used to identify the positive and negative factors influencing decisions to implement disclosure and reported earnings under the International Financial Reporting Standards(IFRS). We found from the CFOs' perceptions that size and custom(or culture) effects exist and these could have negatively impact consequences on the adoption of the IFRS in Japan. While large companies with an overseas presence found benefits from the IFRS reporting, a large number of our sample in the second division admit uncertainties regarding specific accounting areas and the costs involved, especially with in fair value measurement and financial presentation, and the costs involved.

在本研究中，我们对日本实施IFRS的成本和收益进行了问卷调查。本研究的目的是了解日本上市公司的首席财务官（CFO）的初步看法。我们收到了391份答复，这些数据集被用来确定影响根据国际财务报告准则（IFRS）实施披露和报告收益的决定的积极和消极因素。我们从首席财务官的看法中发现，存在规模和习俗（或文化）效应，这些效应可能对日本采用IFRS产生负面影响。虽然有海外业务的大公司从国际财务报告准则报告中获益，但我们在第二类中的大量样本承认在具体会计领域和所涉成本方面存在不确定性，特别是在公允价值计量和财务列报方面，以及所涉成本。