わが国会計基準の国際的調和と「企業会計原則」

概要

論文の詳細を見る
Nowadays，harmonization of Japanese standards of accounting with international standards of accounting has been one of the most important subjects in Japanese business accounting. In response to this subject，some new standards of accounting had been issued or some formerly issued standards of accounting had been partially amended or replaced. However，no amendment or replacement had been made on the ''Business Accounting Principles" by the Business Accounting Deliberation Council. Therefore，between the new standards of accounting based on international standards of accounting and the ''Business Accounting Principles" two important differences had appeared. One of which is the difference in methodology and the other is the difference in fundamental thought of accounting. So，the ''Business Accounting Principles" must be entirely replaced or must be invalidated as fast as possible. And to choose the latter is my opinion.
広島文化学園大学の論文
2001-12-26