資本市場のグローバリゼーションによる市場指向型会計の普遍化と会社規制型会計との調整(野中大輔講師追悼号)

概要

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With a globalization of capital markets are more important for global players. Therefore, an interest in a market-oriented accounting as a sub-system of securities markets has increased. A typical market-oriented accounting is 'American-Type′ of accounting. And the International Accounting Standards are also characterized as a market-oriented accounting. On the other hand, the objetive Of 'German- Type' of accounting,which includes accounting systems based on the Japanese comercial Code as well as the German Comercial Code, are to regulate campanies. For German and Japanese global players such as DaimlerBenz or Sony, a market-oriented accounting has been more important. In this paper a genelization of a market-oriented accounting and the reconciliation of a market-oriented accounting to an accounting system based on the Comercial Code as a campany, regulating accounting shall be discussed.
1997-05-31