「商法と企業会計の調整に関する研究会報告書」(1998年)の意義

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  • ショウホウ ト キギョウ カイケイ ノ チョウセイ ニ カンスル ケンキュウカイ ホウコクショ 1998ネン ノ イギ
  • Significance of "Association Report Concerning the Adjustment of Commercial Law and Corporate Accounting(1998)"

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Abstract

This paper aims at analyzing the significance of the "association report concerning the adjustment of commercial law and corporate accounting (1998)." According to this research report, commercial law has an information reporting function that is the same as corporate accounting. Therefore, it can be considered that the evaluation of assets should be assessed at the current price. This means that commercial law accounting has been reformed, and it is this reform that shows the significance of the previous report. After the publication of this report, the accounting standards of financial instruments have been established and commercial law has been revised as well. Moreover, financial instruments have come to be evaluated on the basis of the current price standard.

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  • 現代社会文化研究

    現代社会文化研究 37 209-224, 2006-12

    新潟大学大学院現代社会文化研究科

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