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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 52(2)

米国における外国企業に対する調整表開示規制 -IAS受入れの可能性について-

https://doi.org/10.18999/ecos.52.2.41
https://doi.org/10.18999/ecos.52.2.41
1326fe92-032b-42b8-bed0-af6303bb1e51
名前 / ファイル ライセンス アクション
ecos_52_2_41.pdf ecos_52_2_41.pdf (2.1 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-10-17
タイトル
タイトル 米国における外国企業に対する調整表開示規制 -IAS受入れの可能性について-
その他のタイトル
その他のタイトル The Reconciliation Requirement for Foreign Listed Companies in the U.S.: The Possibility of Accepting IAS
著者 粥川, 和枝

× 粥川, 和枝

WEKO 24896

粥川, 和枝

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KAYUKAWA, Kazue

× KAYUKAWA, Kazue

WEKO 24897

KAYUKAWA, Kazue

Search repository
抄録
内容記述 In the case of foreign listed companies using International Accounting Standards (IAS), the U.S. Securities and Exchange Commission (SEC) requires a report on Form 20-F, which contains a reconciliation of IAS earnings to the earnings that would have been reported under U.S.GAAP. This paper provides a quantitative analysis of how differences between U.S.GAAP and IAS can impact on the earnings of foreign listed companies. These results have shown that in terms of the concept of materiality it seems unlikely that many of these differences will have an impact on the reported earnings of these companies. The gap found between the reported earnings under IAS and those restated under U.S. GAAP is less than the gap between U.S.GAAP and U.K.GAAP. In October 2002, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) have issued the Norwalk Agreement, which makes a significant step toward formalizing their commitment to the convergence of U.S.GAAP and IAS. This paper will argue that the SEC will likely accept foreign listed companies to use IAS without a reconciliation to U.S.GAAP in the near future.
内容記述タイプ Abstract
出版者
出版者 名古屋大学経済学会
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.52.2.41
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 52, 号 2, p. 41-60, 発行日 2004-09-30
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10603
識別子タイプ HDL
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