企業会計基準のグローバル化に関する考察 ― 標準化スキームを使って―

As the business environment has become globalized, business itself has become more diversifi ed and diffi cult. However, exchange transactions, stock investments, and international trade have increased.In addition, financing and stock exchanges have become internationalized. These changes have led to complexity and diffi culty in dealing with confl icting interests related to accounting. They are also changing existing views of accounting. One of the recent hot issues in the international study of accounting is the research theme of how to make accounting standards internationally compatible. The reason is that the IASC (International Accounting Standard Committee), which leads this movement, reformed its structure in April, 2001 to become the IASB (International Accounting Standards Board). The purpose of this restructuring was to converge the domestic accounting standards of each country into a set of international accounting standards (IAS) and international fifi nancial reporting standards (IFRS). These issues can be classified into the international compatibility of accounting standards and the convergence of international accounting standards. International compatibility recognizes the differences in accounting systems among the pertinent countries and acknowledges the existence of feasible alternatives for dealing with accounting problems. Convergence, on the other hand, aims to establish unifi ed international accounting standards by eliminating the different feasible accounting methods of the pertinent countries. The purpose of this paper is to suggest alternative policies by reviewing the key issues. The content of our research method of as follows : A.　　to suggest the background and contents of both passive and active logic regarding the international convergence B.　　To review the papers on convergence in order to provide logical basis C.　　to suggest our main opinions and perspectives. To cope with the trend of adopting international convergence of accounting standards, each country needs to select one of the following three alternatives: (1) to correspond with IAS/IFRS, (2)to compromise between domestic standards and IAS/IFRS, or (3) to use both domestic and international accounting standards depending on the purpose of each case. Recently, the global adoption of IFRS is expected to enhance the reliability and usefulness of fi nancial statements, reducing the costs of international fi nancial reporting. The IASB and standard setters across nations, both pursuing the convergence of IFRS and national standards, disagree with the detailed accounting treatments of individual standards but support the standardization from the viewpoint of promoting the globalization of capital markets. Establishing a country’s accounting standards should be done at its own discretion. But one thing that should seriously be considered is that which choice would be the best for his country by regarding its past and present , and looking out to the future.