紀要論文 The Impact of Voluntary IFRS Adoption on Japanese Public Companies
The Impact of Voluntary IFRS Adoption on Japanese Public Companies (第35回桃山学院大学・啓明大学校国際学術セミナー)

小澤, 義昭

内容記述
This paper presents the current status of voluntary IFRS adoption in Japan and explains the factors that have led public companies to adopt these international standards. This research provides an in-depth analysis of the situation in Japan and provides some figures to support the findings. The goal of this paper is to conduct a preliminary study of Japanese companies that have adopted IFRS. Additionally this paper determines reasons for the voluntary adoption of IFRS by Japanese public companies through the analysis of major differences between Japanese GAAP ("JP GAAP") and IFRS. The purpose of this paper is to contribute to international debate and enhance the current understanding of voluntary IFRS adoption in Japan and the practical issues related to the adoption.
This paper presents the current status of voluntary IFRS adoption in Japan and explains the factors that have led public companies to adopt these international standards. This research provides an in-depth analysis of the situation in Japan and provides some figures to support the findings. The goal of this paper is to conduct a preliminary study of Japanese companies that have adopted IFRS. Additionally this paper determines reasons for the voluntary adoption of IFRS by Japanese public companies through the analysis of major differences between Japanese GAAP ("JP GAAP") and IFRS. The purpose of this paper is to contribute to international debate and enhance the current understanding of voluntary IFRS adoption in Japan and the practical issues related to the adoption.
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