@article{oai:oiu.repo.nii.ac.jp:00000724,
 author = {山本, 紀生 and ヤマモト, ノリオ and Norio, Yamamoto},
 issue = {2},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Jan},
 note = {P(論文), 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.},
 pages = {63--85},
 title = {カナダのIFRS戦略と新GAAPシステム},
 volume = {29},
 year = {2016},
 yomi = {ヤマモト, ノリオ}
}