会計基準設定の階層化(産業・経営における労働の諸問題)
スポンサーリンク
概要
- 論文の詳細を見る
The purpose of this paper is to compare the Japanese and U. S. informal, instead of formal, processes of accounting standards setting. In Japan, the legitimacy of accounting standards setting bodies has been rarely discussed. Although the Corporate Finance Research Institute, modelled after the FASB in the U. S., was established in 1990 with generous financial assistance from the financial community and accounting professionals, it has been scarcely asked where this institute stands vis-a-vis the Corporate Accounting Council of the Ministry of Finance or what role it is supposed to play in setting accounting standards. This ambiguity concerning the identity of accounting standards setting bodies seems to have had a negative effect on the way in which accounting standards work in Japan. By contrast, the legitimacy of accounting standards setting bodies has always been questioned in the U. S. Legally, the SEC has commissioned the task of fomulating accounting standards to the FASB, which is a private body, but the relevance between the accounting standards set by the FASB and guidelines announced by other organs has always been a subject of controversy since the establishment of the FASB. In particular, the consensus announced by the Emerging Issues Task Force which was set up in 1984, though it did not follow due process, has a significant influence on practical accounting as timely guidelines. This consensus, though positioned at the lowest level in the hierarchy of the GAAP, in effect finds itself at a higher level. What determines its effective level is the relative political weights of various bodies concerned with the setting of accounting standards. Thus, an inquiry into the informal process of accounting standards setting offers a useful approach for the comparison of Japanese and U. S. accounting systems as well.
- 日本大学の論文
- 1991-03-01
著者
関連論文
- 日米における会計の実態調査
- フィデュシャリー・アカウンティングの体系化の試み : フィデュシャリー・キャピタリズムにおける会計像 (前田貞芳教授還暦記念号)
- 繰延報酬制度の信託をめぐる会計の論点 : 米国Rabbi信託の会計処理基準を中心として(21世紀を展望する産業・経営・会計(Part III))
- 企業年金のコーポレート・ガバナンス・ディスクロージャー問題(コーポレート・ガバナンス・ディスクロージャーをめぐる諸問題-コーポレート・ガバナンスへの新たな接近,総合研究)
- わが国の退職給付会計基準と企業年金制度への影響
- 経営諸制度再構築の方向と課題
- 会計基準設定の階層化(産業・経営における労働の諸問題)
- 「会計規範の適用過程」の動態分析序説(会計規範の動態分析-会計社会学の定立をめざして-,共同研究)
- はしがき(会計規範の動態分析-会計社会学の定立をめざして-,共同研究)
- 現代米国会計学の位置 : 会計学方法再構成のための素材として(会計,米国における産業・経営の諸問題)
- I 会計基準の適用過程をめぐる問題点(会計規範の動態分析,共同研究,研究会報告要旨)
- アメリカ会計制度再編の問題点 : ロッキード社の研究・開発費処理に関連して(多国籍企業と会計問題,共同研究)
- はしがき(コーポレート・ガバナンス・ディスクロージャーをめぐる諸問題-総合研究)