메뉴 건너뛰기
.. 내서재 .. 알림
소속 기관/학교 인증
인증하면 논문, 학술자료 등을  무료로 열람할 수 있어요.
한국대학교, 누리자동차, 시립도서관 등 나의 기관을 확인해보세요
(국내 대학 90% 이상 구독 중)
로그인 회원가입 고객센터 ENG
주제분류

추천
검색
질문

논문 기본 정보

자료유형
학술저널
저자정보
Yoshiaki, Ozawa (Momoyama Gakuin University)
저널정보
계명대학교 산학연구소 경영경제 경영경제 제48집 제1호
발행연도
2015.5
수록면
99 - 119 (21page)

이용수

표지
📌
연구주제
📖
연구배경
🔬
연구방법
🏆
연구결과
AI에게 요청하기
추천
검색
질문

초록· 키워드

오류제보하기
Purpose - 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. Furthermore, I also tried to explain the factors that had led public companies to adopt these international standards in Japan.
Design/Methodology - As of March 31, 2014, the 45 Japanese companies had either implemented IFRS or had publicly announced their intention to do so. The 19 companies of them had prepared consolidated financial statements in accordance with JP GAAP and applied IFRS 1. Based on these IFRS 1 information, I performed the in-depth analysis to determine the reason why these companies decided to adopt IFRS.
Findings - The 45 companies had significantly more foreign subsidiaries, compared to other public companies in Japan. In addition, the foreign stockholding ratio of these companies also were higher than other Japanese public companies. Furthermore, analysis of GAAP differences from 19 adopted companies found that the key differences for Japanese companies were “Optional exception of cumulative exchange differences at first-time adoption”, “Non- amortization of goodwill”, “Capitalization of research and development cost”, and “Depreciation method and useful year”.
Implications - The result of study indicated that the voluntary adoption of IFRS in Japan would be likely to continue increasing at a substantial rate for the foreseeable future and Japan would ultimately be seen as a guiding forerunner among countries adopting pure IFRS.

목차

〈Abstract〉
Ⅰ. Current Status of Voluntary Adoption1) of IFRS in Japan
Ⅱ. Historical Background of IFRS Adoption in Japan
Ⅲ. Major Differences between JP GAAP and IFRS
Ⅳ. Why do Japanese Public Companies Voluntarily Adopt IFRS?
Ⅴ. IFRS First-Time Voluntary Adoption for Japanese Public Companies
Ⅵ. Empirical Analysis of 19 Public Companies which have Voluntarily Shifted from JP GAAP to IFRS
Ⅶ. Conclusion
References

참고문헌 (10)

참고문헌 신청

함께 읽어보면 좋을 논문

논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!

이 논문의 저자 정보

이 논문과 함께 이용한 논문

최근 본 자료

전체보기

댓글(0)

0

UCI(KEPA) : I410-ECN-0101-2016-325-001487371