グローバル化時代におけるデリバティブに係るドイツ大企業の会計報告(第300号発刊記念)

概要

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These days, ecnomic activities of nations go beyond borders, and national economies which function within a nation are moving into the age of globalization when national econornies function as a single market. Accounting and reporting problems on derivative financial instruments can show clearly the difference of accunting systems between 'AInerican type' and 'German type' of accounting. Because the world of finance is the most advanced area of globalization. Some accounting principles, such as "prudent principle" constrain the accounting and reporting on derivatives of German campanies. On the other hand, however, a globalization of economicactivities facilitate an reinforcement of the information‐function of annual reports also in Germany. Because of this trend, the 'Germantype' of accounting is moving closer to 'Arnerican type'. From this point of a view, accounting and reporting on derivatives of Germanbig companies shall be discussed in this paper.
滋賀大学の論文
1996-05-31