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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. 53(4)

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.53.4.63
4573b76b-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 ecos_53_4_63.pdf (1.6 MB)
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
その他のタイトル
その他のタイトル The State of the Legend Issue in Japan
著者 粥川, 和枝

× 粥川, 和枝

WEKO 25222

粥川, 和枝

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KAYUKAWA, Kazue

× KAYUKAWA, Kazue

WEKO 25223

KAYUKAWA, Kazue

Search repository
抄録
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.
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.53.4.63
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 53, 号 4, p. 63-77, 発行日 2006-03-25
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10772
識別子タイプ HDL
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