Departmental Bulletin Paper カナダのIFRS戦略と新GAAPシステム
Canadian IFRS Strategy and New GAAP Systems

山本, 紀生  ,  ヤマモト, ノリオ  ,  Yamamoto, Norio

Description
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.
Full-Text

https://oiu.repo.nii.ac.jp/?action=repository_action_common_download&item_id=724&item_no=1&attribute_id=18&file_no=1

Number of accesses :  

Other information