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

在这项研究中，我们对日本实施《国际财务报告准则》的成本和收益进行了问卷调查。目的是了解日本上市公司首席财务官(CFO)的初步看法。我们收到了391份回复，这些数据集被用来识别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认知中发现，规模和习惯(或文化)效应是存在的，这些因素可能会对日本采用国际财务报告准则产生负面影响。虽然有海外业务的大型公司从国际财务报告准则报告中获益，但我们第二部门的大量样本承认关于特定会计领域和相关成本的不确定性，特别是在公允价值计量和财务列报方面的不确定性，以及相关成本。

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.