連結会計の国際的調和化 : 企業集団に関連して

概要

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This paper examines the laws covering the scope of consolidated financial statements, which contrast sharply with share ownership patterns within Anglo-American groups with the complex pattern of decentralized cross-holdings in Japanese corporate groups. It can be pointed out that Japanese corporate groups are known as Keiretsu (i. e., headless combinations), though legal relationships are not the critical factor here and companies may report compliance with the U. S. consolidated accounts. Thus, this paper proposes some issues, based on the characteristics of patterns in Japanese corporate grounds and the general meeting of shareholders.