Accounting, Taxation and Auditing for Derivatives in the Main Countries

本年度的研究目的是完成对主要国家衍生金融工具的会计、审计、税收理论的分析和整理。在今年，我们特别进行了两项工作：（1）编制中期报告：把我们过去两年的研究结果编制成中期报告。此外，我们应该通过在会议，研讨会等上报告来回报我们的研究成果。与海外研究人员积极交流思想也是与海外研究人员分享我们的知识。(2)最终报告的发表和提案的确定：根据两年来的研究成果，对财务导向会计、审计、税务的发展提出了积极的建议和提案。关于上述（1），我们在日本会计协会特别委员会上提交了论文。我们还邀请了瑞典哥德堡大学的Goran Bergendahl教授进一步发展我们的研究。另外，关于（2），我们在3年的研究基础上，成功地开发出了新的会计、审计和税收模式，即财务导向型会计、审计和税收模式。

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.