国内会計制度の動向と課題―IFRS 任意適用企業拡大の先にあるもの―

Current Situation and Future Agenda of the Financial Accounting System in Japan: What Should We Do after the Expansion of Application of IFRS on a Voluntary Basis ?

公開日:2017.10.18

発行日
2017年08月31日
概要
 Recently, application of IFRS on a voluntary basis has expanded (from 44 companies as of June 2014 to 114 companies as of June 2016). Along with a governmental support, it seems that the expansion of application of IFRS on a voluntary basis will continue for the time being.
 At this point, pros/cons of it should have been explained to the companies and examined with related subjects, such as stock market and audit system in Japan. Additionally, it seems that we should consider the current situation that more than one accounting standards and stock markets are existing nowadays.
 So in this paper, I explain my problem consciousness first. Then I review of previous researches about “corporate accounting principles” “separation” “IFRS market”. Finally I recommend the concept of financial accounting system after the expansion of application of IFRS on a voluntary basis (reutilize of corporate accounting principles, reorganize of stock markets, how should the financial accounting system function in Japan ?) and present the future agenda (rediscussion of the discussion paper of the conceptual framework of financial accounting, going with audit system).
キーワード

企業会計原則

分離

IFRS 市場

Corporate Accounting Principle

Separation

IFRS Market

文献等

掲載誌名・書名:

企業研究, 第31号, pp.309-335

公開者・出版社:

企業研究所

書誌コード類:

ISSN: 1347-9938

種類
紀要
言語
日本語
権利情報
この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。

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