国際会計研究対象の領域についての検証 : ワイリッチ,エイヴァリーおよびアンダーソンの提唱を中心に

概要

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In this paper, a study on the area of international accounting is made. Especially, a study on three approaches in international accounting which Weirich, Avery and Anderson advocate, that is, (1) world accounting, (2) international accounting, and (3) accounting for foreign subsidiaries, is essentially made. They mean the following: (1) World accounting is comparative accounting system. (2) International accounting is international harmonization of accounting standards. (3) Accounting for foreign subsidiaries is accounting for foreign currency translation. Among them, (2) is the most important theme now, and already "harmonization" changes "convergence". It will be needed to investigate the trend of International Accounting Standards Board that has pushed forward international convergence of the accounting standards.
信州短期大学の論文