わが国会計基準の国際的調和と「企業会計原則」

URI http://harp.lib.hiroshima-u.ac.jp/hbg/metadata/8281
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Title
わが国会計基準の国際的調和と「企業会計原則」
Title Alternative
Harmonization of Japanese Standards of Accounting with Intemational Standards of Accounting and “Business Accounting Principles” by Finance Ministry of Japan
Author
氏名 神森 智
ヨミ カミモリ サトル
別名 Kamimori Satoru
Subject
Business Accounting Principles (企業会計原則準)
New Standards of Accounting (新たな会計基単)
Inductive Method (帰納法)
Deductive Method (演繹法)
Revenue-Expense Approach (費用収益アプ口ーチ〔損益法〕)
Assets-Liabilities Approach (資産負債アプ口ーチ〔財産法〕)
Abstract

Nowadays,harmonization of Japanese standards of accounting with international standards of accounting has been one of the most important subjects in Japanese business accounting. In response to this subject,some new standards of accounting had been issued or some formerly issued standards of accounting had been partially amended or replaced. However,no amendment or replacement had been made on the ''Business Accounting Principles" by the Business Accounting Deliberation Council. Therefore,between the new standards of accounting based on international standards of accounting and the ''Business Accounting Principles" two important differences had appeared. One of which is the difference in methodology and the other is the difference in fundamental thought of accounting. So,the ''Business Accounting Principles" must be entirely replaced or must be invalidated as fast as possible. And to choose the latter is my opinion.

Journal Title
社会情報学研究
Volume
7
Spage
19
Epage
24
Published Date
2001-12
Publisher
呉大学社会情報学部
ISSN
1341-8459
NCID
AN10586239
Language
jpn
NIIType
Departmental Bulletin Paper
Text Version
出版社版
Rights
この論文は国立情報学研究所の電子図書館事業により電子化されました。
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