@article{oai:nagoya.repo.nii.ac.jp:00008850,
 author = {粥川, 和枝 and KAYUKAWA, Kazue},
 issue = {2},
 journal = {経済科学},
 month = {Sep},
 note = {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.},
 pages = {41--60},
 title = {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－},
 volume = {52},
 year = {2004}
}