Fair Value, Convergence, and the Effects on the Japanese Accounting System

这项研究以日本为例，旨在表明会计作为商业语言主要受到国际准则制定机构如国际会计准则委员会(IASB)和财务会计准则委员会(FASB)的计量基础(包括历史成本、公允价值、现值和政治)的影响。在日本重大的会计改革和最近的趋同进程中，这些因素不容忽视。本研究表明，日本在维护日本会计价值的同时，实现了所谓的美国化趋同。因此，这项研究对日本特定的趋同进程提供了有益的见解，旨在将日本特定的会计制度及其周围的子系统与国际财务报告准则(IFRS)和英美模式相结合。

The objective of this research, using Japan as a case study, is to show that accounting as the language of business is primarily affected by measurement bases including historical cost, fair value, and present value and politics of international standards-setting bodies such as the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). These factors cannot be ignored in the process of significant accounting reforms and recent convergence processes in Japan. This research clarified that Japan has achieved the so-called Americanization of convergence with maintaining Japanese accounting values. As such, this research provided useful insights into the Japanese specific process of convergence, which aimed at integrating the Japanese specific accounting system and its surrounding sub-systems with International Financial Reporting Standards (IFRS) and the Anglo-American model.