The Impact of Differences between Japanese-GAAP and US-GAAP on Financial Statement Information : A Case Approach

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概要

• 論文の詳細を見る

• As business activities expanded far beyond the national boundaries, differences in accounting standards began to create serious problems in the comparability of financial statements among different countries. This paper examines the impact of the differences between J-GAAP and US-GAAP on financial statement numbers using actual financial statements of Japanese companies. Many differences were observed between financial statements prepared under J-GAAP and US-GAAP. They include scope of consolidation, scope of application of equity method, application of tax effect accounting, and accounting treatment of many items. By indicating existing differences between J-GAAP and US-GAAP, this study highlights the need for international harmonization of accounting standards.

• 関西学院大学の論文

著者

• Hiramatsu Kazuo

  関西学院大学商学部

• Hiramatsu Kazuo

  School Of Business Administration Kwansei Gakuin University

• KASAOKA Kazuyuki

  Osaka Vacuum, Ltd.

• Kasaoka Kazuyuki

  Osaka Vacuum Ltd.

関連論文

• Debate on the Reform of Corporate Governance in Japan : with an Accounting Perspective
• Financial Big Bang and Accounting-Auditing Reforms in Japan
• The Impact of Differences between Japanese-GAAP and US-GAAP on Financial Statement Information : A Case Approach

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