International Comparison of basic theory in Financial Accounting

在本研究中，我们对国际上流行的财务会计基本理论进行了比较分析。我们还从学术角度审视了当前全球对财务会计概念框架和国际财务报告准则的讨论。本文的研究结果澄清了“日本会计基础理论孤立于世界”的观点是不成立的。我们在“早稻田会计研究中心（W-ARC）”网站上上传了过去3年获得的结果（即http://w-arc.jp/）。

In this study, we conducted a comparative analysis of basic theories in Financial Accounting prevailing in the world. We also examined the current worlwide discussion on Conceptual Framework of Financial Accounting and IFRSs, from an academic view point. As a result of this study, we clarified that the views, basic accounting theory in Japan is isolated in the world, are not substantiated. We uploaded our results that had been obtained during past 3 years in the ‘Waseda Accounting Research Center (W-ARC)’ web-cite (i.e. http://w-arc.jp/).