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カナダのIFRS戦略と新GAAPシステム
https://oiu.repo.nii.ac.jp/records/724
https://oiu.repo.nii.ac.jp/records/724bd4c94da-aee7-4cf6-9eb0-fcb574bf6a3d
名前 / ファイル | ライセンス | アクション |
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29-2-063.pdf (459.8 kB)
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper_02(1) | |||||
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公開日 | 2016-01-31 | |||||
タイトル | ||||||
タイトル | カナダのIFRS戦略と新GAAPシステム | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Canadian IFRS Strategy and New GAAP Systems | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | AcSB | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計戦略 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | IFRS | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | カテゴリー別GAAP | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 公的説明責任企業 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
著者名(日) |
山本, 紀生
× 山本, 紀生 |
|||||
著者名よみ |
ヤマモト, ノリオ
× ヤマモト, ノリオ |
|||||
著者名(英) |
Norio, Yamamoto
× Norio, Yamamoto |
|||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | This article examines the IFRS strategy by the AcSB, the Canadian setter of GAAP. This strategy changes the GAAP system. Firstly, I investigate how the old GAAP had been developed in Canada, and how USGAAP has influenced Canadian GAAP. Secondly, I research the three standards that were formed into the GAAP system before the adoption of IFRS. The first one instituted a differential reporting system. The second one introduced the application guide of the GAAP. The third one clarified the meaning of the terms “present fairly in accordance with GAAP”. Thirdly, I explicate the strategy plan (2006-2011) that proposed the categorized GAAP system for publicly accountable enterprises (PAE), private enterprises, not-for-profit organizations and pension plans. The AcSB followed a “One size does not necessary fit all” philosophy. For example, PAE are required to adopt IFRS. Last, I analyzed the proper characteristics of the Canadian strategy and the new GAAP systems. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10110523 | |||||
書誌情報 |
国際研究論叢 : 大阪国際大学紀要 en : OIU journal of international studies 巻 29, 号 2, p. 63-85, 発行日 2016-01-31 |