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わが国におけるレジェンド問題の現状
https://doi.org/10.18999/ecos.53.4.63
https://doi.org/10.18999/ecos.53.4.634573b76b-4bca-4d4e-adbb-75524b011918
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
ecos_53_4_63.pdf (1.6 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2008-12-17 | |||||
| タイトル | ||||||
| タイトル | わが国におけるレジェンド問題の現状 | |||||
| 言語 | ja | |||||
| その他のタイトル | ||||||
| その他のタイトル | The State of the Legend Issue in Japan | |||||
| 言語 | en | |||||
| 著者 |
粥川, 和枝
× 粥川, 和枝× KAYUKAWA, Kazue |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | In Japan, the legend issue was initiated around 1999 at the request of major international accounting firms. The legend refers to a statement that is affixed to the independent auditors’ report or the footnotes to financial statements prepared in conformity with Japanese accounting standards. The affixing of the legend is to reduce the risk of misleading mainly foreign users into assuming that such financial statements were prepared in conformity with the international accounting standards. Since the second half of the 1990s, the internationalization of Japanese accounting standards has been promoted rapidly. Presently in Japan it is recognized that the Japanese standards have reached the level that compares well with the European and American standards; nevertheless, the legend has yet to be eliminated. To resolve the legend issue, it is necessary to more energetically show the Japanese philosophy and stance toward international convergence and more effectively conduct PR activities overseas to disseminate information regarding not only Japanese accounting standards but also the current status of disclosure and audits. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学経済学会 | |||||
| 言語 | ja | |||||
| 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 | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| ID登録 | ||||||
| ID登録 | 10.18999/ecos.53.4.63 | |||||
| ID登録タイプ | JaLC | |||||
| ISSN（print） | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 0022-9725 | |||||
| 書誌情報 |
ja : 経済科学 巻 53, 号 4, p. 63-77, 発行日 2006-03-25 |
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| フォーマット | ||||||
| 値 | application/pdf | |||||
| 著者版フラグ | ||||||
| 値 | publisher | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/2237/10772 | |||||
| 識別子タイプ | HDL | |||||
