近年におけるドイツ会計基準委員会によるEU会計戦略への対応(21世紀を展望する産業・経営・会計(Part III))
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概要
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Over the last few years, the issue of international harmonization of accounting standards has finally been acknowledged as one requiring attention, particularly from the International Accounting Standards Committee (IASC). The accounting strategies of the EU, one of the world's largest economic blocs, increasingly provide important insights into the views of EU member nations. This paper examines the harmonization issue on the basis of opinion papers released by the German Accounting Standards Committee and the German Accounting Standards Board, both of which have lobbied the EU extensively in recent years. The major EU accounting directives are No. 4, regarding separate financial statements, and No. 7, regarding consolidated financial statements. Amendments to both now under consideration, would pave the way for the introduction of IAS in the EU. The German Accounting Standards Board has issued two opinion papers on the amendments: "Proposal Regarding Amendments to No. 7 EG Directive" (24 July 2000) and "Proposal Regarding Amendments to No. 4 EG Directive" (7 December 2000). The Council argues for using the EU directives as a broad framework while leaving the precise details to an international accounting standards organization. Importantly, the Board calls for a distinction between business profits and distributable profits, and the abolition of the connection between separate financial statements and tax accounting. Although the Board gives in-principle support for the strategy of requiring all companies listed in the EU to introduce IAS by 2005, it recommends a cautious approach in consideration of those companies formulated under American standards. I point out that, given the pace of harmonization of international accounting standards, the EU accounting strategy is very important and will have a major impact on Japan.
- 日本大学の論文
- 2001-03-25
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関連論文
- 椛田龍三著『自己株式会計論』
- 近年におけるドイツ会計基準委員会によるEU会計戦略への対応(21世紀を展望する産業・経営・会計(Part III))
- 会計基準の国際的調和の動向とEUの会計戦略
- 会計基準の国際的調和化へのEUの対応