Departmental Bulletin Paper 国内会計制度の動向と課題―IFRS 任意適用企業拡大の先にあるもの―

安藤 鋭也

(第31号)  , pp.309 - 335 , 2017-08-31
 Recently, application of IFRS on a voluntary basis has expanded (from 44 companies as of June 2014 to 114 companies as of June 2016). Along with a governmental support, it seems that the expansion of application of IFRS on a voluntary basis will continue for the time being. At this point, pros/cons of it should have been explained to the companies and examined with related subjects, such as stock market and audit system in Japan. Additionally, it seems that we should consider the current situation that more than one accounting standards and stock markets are existing nowadays. So in this paper, I explain my problem consciousness first. Then I review of previous researches about “corporate accounting principles” “separation” “IFRS market”. Finally I recommend the concept of financial accounting system after the expansion of application of IFRS on a voluntary basis (reutilize of corporate accounting principles, reorganize of stock markets, how should the financial accounting system function in Japan ?) and present the future agenda (rediscussion of the discussion paper of the conceptual framework of financial accounting, going with audit system).

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