連結会計の国際的課題(会計,金融の国際化と企業経営)

概要

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The purpose of this analysis is to elucidate the internationally common issues in the consolidation accounting by outlining current practices in the U.S., EC, and Japan. First of all, we criticize the exclusion of financial subsidiaries from the scope of consolidation practiced in the U.S., in relation to the off-balance sheet financing. Secondly, we examine possible effects of the Seventh Directive on the different countries in the EC, and discuss the difficulty of the international harmonization of accounting standards. Thirdly, we make it clear that because of the abuse of the principle of materiiality, nearly half of listed companies present consolidated financial statements in Japan. Finally, we identify the major issues of consolidation acccounting as (1) the concept of control, (2) the consolidation of subsidiaries engaged in dissimilar operations, (3) the consolidation of foreign subsidiaries, and (4) the principle of materiality.
1986-06-01