‡T

Size: px
Start display at page:

Download "‡T"

Transcription

1

2

3

4

5

6

7

8

9 - - 4

10 - - 5

11 - - 6

12 - - 7

13 - - 8

14 - - 9

15 - - 10

16 - - 11

17 - - 12

18 - - 13

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38 ALI ALI demand 33

39

40 1970 SEC SEC SEC SEC 1963 Gall v. Exxon Corp.,418 F.Supp.508(S.D.N.Y.1976) 35

41 36

42 ALI ALI structural bias 37

43 especially skillful ALI ALI SEC consent degree 38

44 SEC ALI 39

45 ALI ALI ALI 40

46 (1) ( ) ( ) (2601 3) ( ) ( ) ( ) (executive officer) (management) CEO(chief executive o r) COO(chief operating officer)cfo(chief financial officer) CAO(chief accounting officer)cro(chief risk officer) NYSE() (audit committee) (review) 41

47 ( 2 ) ( ) ( ) ( ) ( ) ( ) (241) (24 51) ( 4) (securities laws) (Securities Act of 1 933) (Securities Exchange Act of SEC( ) K (annual report)10-q (quarterly report)8-k (current report) SEC ( 14a-3) S-X S-K (2) 42

48 1985 CEO ( ) 1999 CFO (LJM1 LJM2) (SPE) ( ) CEO ( ) CEO CEO 15 VinsonElikns ( VE ) CFO ( ) 118 ( 8-K) (LJM2 ) CFO (wire fraud) (a)ceocfo CFO LJM1 LJM2 43

49 CEO ( ) (b)( ) ( ) ( ) (c) 2700 ( ) (d) VE (600 24) VE (8-K) FASB( ) (IAS) (3)( ) SEC 44

50 NYSE CEOCFO ( 1106( )) 520 (903) CEOCFO SEC ( ) (certify) (906) (fairly present) (knowing) (willfully) (defraud) ) (1107) ( ) (902 ) (804 ) (803 ) 45

51 (misconduct) CEO CFO12 (304 ) (402) (SEC ) (305) SEC (1105 ) CEOCFO CFO CEO 5 (301)SEC ( ) ( 10A(m) (2)) ( ) (complaint) ((4)) ((5)) ( (6)) ( ) 10A-3 (f ee)(10a-3(b)(1)(a)) (affiliated p ( (B)) 46

52 ( ) (407)SEC GAA P( ) GAAP ( ) 5 CFO CAO () ( 10A ) SEC (actuarial service) (201) (5 ) ( ) (202 ) 7 2 ( ) 5 5 (203 PCAOB )

53 CFO 1 (206) (critic al) GAAP SEC (204 ) AICPA( ) POB (Public Com BoardPCAOB ( ) PCAOB ( 102)PCAOB SEC (103) (104) PCAOB (105) FASB )) 906 CEO CFO (a)) CEOCFO CEO SEC (403) (40 ) (a)) (401(a)) (401(b)) (404) CFO ) 48

54 (internal con (a ttest) CEO CFOCAO (i) (ii) (iii)(governmental laws, rules and reg lations) (iv) (v) ( ) ( SEC ) (chief legal counsel)ceo (307) (501 ) GAO() ( (4) ( ) ( 312) (242) (24 3) ( 49

55 ( ) ( ) 301 ) 50

56

57 Internal Control System Internal Control System (Committee of Sponsoring Organization of the Treadway Commission(COSO) )

58

59

60 55

61

62

63 American Law Institute Principles of Corporate Governance Analysis and Recommendations

64 ALI (a) (4) 59

65 6) A StephanBainbridge,ACritiqueofthe NYSE SDirectorIndependenceListingStandards 30 SecRLJ 370,

66 3 Kenneth Arrow 384 ALI 1 Alchian Demsetz Alchian Demsetz 61

67 Alchian Demsetz Rosenstein Wyatt Weinbach CEO CEO CEO CEO Baysinger Butler Cotter MacAvoy Klein 62

68 Rosenstein Wyatt

69 Oliver Williamson Klein Wagner NYSE

70 Wagner Klein caucus

71

72

73

これからの会計監査

これからの会計監査 18 18 SOX 2002 PCAOB 8 Sarbanes-Oxley Act Of 2002 18 10 1 2 26 16 10 3 18 123 4 23 1890 5 6 23 1948 1927 23 25,000 113 7, 2004., 2006. 14 1881 124 22 1947 23 1948 8 193 9 23 1948 10 11 1960 12 13 41 1966

More information

本文/YAZ172P

本文/YAZ172P 2004 2005 2006 2007 Committee of Sponsoring Organizations of Treadway Commission COSO 1992 Internal Control-Integrated Framework COSO 1 1 COSO 2009 7 27 2009 9 11 21 1956 1980 1986 MBA 1980 2006 1990 1993

More information

アニュアルレポート2014

アニュアルレポート2014 86 ITOCHU Corporation Annual Report 2014 Governance 13 2 5 3 1 HMC Headquarters Management Committee 1997 1999 2007 1 2011 2014 7 113 2 2011 62 HMC Headquarters Management Committee HMC 35 ITOCHU Corporation

More information

東アジアの企業統治と企業法制改革 扉.indd

東アジアの企業統治と企業法制改革 扉.indd IMF IMF IMF - - Organic Act IMF Letter of Intent IMF Corporate Debt Restructuring Advisory Committee CIDRAC Corporate Debt Restructuring Securities and Exchange Commission SEC Stock Exchange of Thailand

More information

商学 59‐5・6/1.岡部

商学 59‐5・6/1.岡部 283 revenue management 1990 IT premature revenue recognition opportunism 1 earnings-process Generally Accepted Accounting Principles : GAAP unearned income unrealized income GAAP fictitious revenue recognition

More information

FAS Fraud Risk Survey 20072009 PDCAPlanDo CheckAct A 2 Z Enterprise Risk Management: ERM ERM ERM ERM http://www.keidanren.or.jp/japanese/policy/cgcb/charter.html http://www.keidanren.or.jp/japanese/policy/cgcb/torikumi.html

More information

U.S.CPA Corporate Governance Textbook Contents 1. Financial Reporting and Internal Controls... 1 ( 財務報告と内部統制 ) Financial Reporting and Internal Contro

U.S.CPA Corporate Governance Textbook Contents 1. Financial Reporting and Internal Controls... 1 ( 財務報告と内部統制 ) Financial Reporting and Internal Contro U.S.CPA Corporate Governance Textbook Contents 1. Financial Reporting and Internal Controls... 1 ( 財務報告と内部統制 ) Financial Reporting and Internal Controls (Questions)... 55 2. Enterprise Risk Management...

More information

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて 105 105 105 105 IFRS 105 IFRS IFRS IFRS E-mail: tomohiro.shigemoto@boj.or.jp / /2011.8 73 1. 2008 9 15 1 11 11 2 AntonR.Valukas 3 United States Bankruptcy Court Southern District of New York [2010] 4 105

More information

YUHO

YUHO -1- -2- -3- -4- -5- -6- -7- -8- -9- -10- -11- -12- -13- -14- -15- -16- -17- -18- -19- -20- -21- -22- -23- -24- -25- -26- -27- -28- -29- -30- -31- -32- -33- -34- -35- -36- -37- -38- -39- -40- -41- -42-

More information

untitled

untitled 2 6 26 http://www.nitto.co.jp/ 2 3 5 7 9 12 13 15 17 19 21 22 23 24 25 26 27 28 29 3 31 33 34 35 37 41 42 http://www.nitto.co.jp 1 2 3 4 http://www.nitto.co.jp/ 2,712 386 6,263 475 2,514 3,274 6,263 52

More information

Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (General

Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (General 2004.11.25 Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (Generally Accepted Accounting Principles: GAAP) GAAP (realization

More information

untitled

untitled financial report - 1 - - 2 - - 3 - - 4 - - 5 - - 6 - - 7 - - 8 - - 9 - - 10 - - 11 - - 12 - - 13 - - 14 - - 15 - - 16 - - 17 - - 18 - - 19 - - 20 - - 21 - - 22 - - 23 - - 24 - - 25 - - 26 - - 27 - -

More information

C O N T E N T S 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 2009 Annual Report

C O N T E N T S 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 2009 Annual Report C O N T E N T S 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 2009 Annual Report 1 1 2009 Annual Report 1. 2. 2 2 2009 Annual Report 3 3 2009 Annual Report 3. 1980 1991 1992 1993 1994

More information

18年度石見美術館年報最終.indd

18年度石見美術館年報最終.indd A Annual Report Annual Report B 1 Annual Report Annual Report 2 3 Annual Report Annual Report 4 Annual Report 5 Annual Report 6 7 Annual Report Annual Report 8 9 Annual Report Annual Report 10 11 Annual

More information

米国の連邦政府における内部統制について

米国の連邦政府における内部統制について OMB A E-mail takeshi.mori@boj.or.jp Sarbanes-Oxley Act SEC internal control over financial reporting legislative branch Article 1, Section 8 OMB Office of Management and Budget GAO Government Accountability

More information

IFAC International Auditing Practice Committee Issued by the International Federation of Accountants

IFAC International Auditing Practice Committee Issued by the International Federation of Accountants IFAC International Auditing Practice Committee Issued by the International Federation of Accountants Accounting estimate Accounting system Adverse opinion Agreed-upon procedures engagement Analytical

More information

1 Annual Report 212

1 Annual Report 212 ANNUAL REPORT 212 1 Annual Report 212 C O N T E N T S 3 4 5 7 9 11 13 15 17 19 38 39 4 41 About the Cover Page ART IN THE OFFICE Annual Report 212 2 Consolidated Financial Highlights 3,497 24,812 22,499

More information

,250 1,283,385 1,337,935 4% 732,100 1,037,100 1,716, , ,200 1,301, ,935,450 3,143,685 4,355, F

,250 1,283,385 1,337,935 4% 732,100 1,037,100 1,716, , ,200 1,301, ,935,450 3,143,685 4,355, F SOX IT IT JETRO/IPA NY 1. 2005 7 SOX Sarbanes-Oxley Act SOX 2002 7 SOX IT IT IT 2. SOX Foley & Lardner 2005 1 147 82 2003 55 2004 67 SOX SOX CFO CFO Financial Executive International FEI 2005 3 50 217

More information

米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examinat

米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examinat 米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examination from ARB24 to APB17 of the accounting treatment.

More information

54-1 河崎照行.pwd

54-1 河崎照行.pwd IASB IASB IASB International Accounting Standards Board IFRS International Financial Reporting Standard for Smalland Medium-Sized Entities IFRS IASB IASB, IFRS for SMEs, International Accounting Standards

More information

20 3 2

20 3 2 2007 2 2007 10 24 1 20 3 2 20072 3 20072 4 20072 5 2007 DD JWord TV 6 2007 2007 4-9 2006 4-9 1,177 1,004 17 % 72 41 72 % 1,105 962 15 % 597 490 22 % 578 477 21 % 292 268 9 % EPS 483 443 9 % 6,047 6,045

More information

18 5 25 (1) (2) 18 5 25 (CFO) (CFO) (CAO) (CAO) 18 5 25 1

18 5 25 (1) (2) 18 5 25 (CFO) (CFO) (CAO) (CAO) 18 5 25 1 18 4 12 & 3382 TEL0362383000 18 4 12 18 5 25 - 18 5 25 (1) (2) 18 5 25 (CFO) (CFO) (CAO) (CAO) 18 5 25 1 2 18 5 25 3 18 5 18 (1) (2) 18 5 18 18 5 18 4 18 5 18 5 6 18 5 18 (1) (2) 18 5 18 ( ) ( ) ( ) 18

More information

大学論集第42号本文.indb

大学論集第42号本文.indb 42 2010 2011 3 279 295 COSO 281 COSO 1990 1 internal control 1 19962007, Internal Control Integrated Framework COSO COSO 282 42 2 2) the Committee of Sponsoring Organizations of the Treadway committee

More information

Financial Reporting Standard 17 FRS17 FAS87 87 Financial Accounting Standard 87 FAS87 International Accounting Standard Board IASB 19 Internat

Financial Reporting Standard 17 FRS17 FAS87 87 Financial Accounting Standard 87 FAS87 International Accounting Standard Board IASB 19 Internat No,25-36(2005) Two Changes in Accounting Principles of Pension Plans British, or Americanthat is the question Masaharu Usuki Nihon University, Graduate School of Social and Cultural School, and NLI Research

More information

MSD Human Resources Global Compliance Organization Office of Ethics Global Safety and the EnvironmentGlobal Compliance Organization Office of Ethics O

MSD Human Resources Global Compliance Organization Office of Ethics Global Safety and the EnvironmentGlobal Compliance Organization Office of Ethics O Be well III MSD Human Resources Global Compliance Organization Office of Ethics Global Safety and the EnvironmentGlobal Compliance Organization Office of Ethics Office of Ethics Office of Ethics OFFICE

More information

[1987][2000] Awareness

[1987][2000] Awareness * 1 11 7 1 1999 1 2005 NISC 10 2005 2009 3 1* 1 [1987][2000] 1 2 2006 3 3 Awareness 1 2 3 http://www.ristex.jp/examin/infosociety/gobernance/pdf/fin_hayashikou.pdf 2 4 2 3 4 5 6 2 3 2.1 1 4 1 [1975][1991][2006]

More information

12号 中島稔哲.pwd

12号 中島稔哲.pwd APB APBO net-of-tax method Accounting Principles Board: APB Opinions of the Accounting Principles Board: APBO APBO6 Authoritative Pronouncement American Institute of Accountants: AIA Committee on Accounting

More information

untitled

untitled 18 Daiwa Securities Group Annual Report 2008 1 12 * 2006 12 6 5.6 20076.2 1215.0 2008 * SMBC SMBC 2011 31,000 1. 1,000 2. 1,000 3. PE 1,000 SMBC 2007 11 2008 4 M&A 5-4.6 5.2 4.6 7.9 10.6 3.9 2005 2006

More information

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p.

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p. International Accounting Standards Board: IASB IASB 2010b IASB International Financial Reporting Standards: IFRS IFRS IFRS Tweedie 2007, p. 7 consistency AAAFASC 2011, p. 20 IFRS Business Model IASB 2010b,

More information

アニュアルレポート 2017

アニュアルレポート 2017 2017 Financial Section 16 5 17 20 22 22 23 24 25 36 16 ISUZU MOTORS LIMITED 5 2017 2016 2015 2014 2013 2017 : 1,953,186 1,623,948 329,238 182,793 146,444 152,022 148,921 93,858 1,926,967 1,574,885 352,081

More information

KDDI Annual Report 2002

KDDI Annual Report 2002 pg.22 KDDI CORPORATION Annual Report $ 515 3,610 (194) 734 247 275 5,187 21,239 3,607 975 483 1,081 141 27,526 (12,882) 14,644 489 298 1,833 460 378 842 (90) 4,210 $24,041 68,596 481,064 (25,793) 97,797

More information

repocost.PDF

repocost.PDF 178 2 10 8 39-52 (tax planning) [Scholes and Wolfson,1992] (tax cost saving hypothesis) (accounting choice) (economic consequences) (financial reporting costs) (1) (financial reporting cost hypothesis)

More information

米国JOBS法による証券規制の変革

米国JOBS法による証券規制の変革 2011 1 31 Startup America Initiative 2011 3 Access to Capital Conference 2011 3 IPO Letter from Chairman Issa of House Committee on Oversight and Government Reform to Chairman Schapiro of SEC (March 22,

More information

RECRUIT PDF

RECRUIT PDF CONTENTS 4 14 17 18 20 22 24 25 26 28 02 03 04 Lindsay Hebberd/CORBIS/CORBIS JAPAN 05 06 CORBIS/CORBIS JAPAN 07 08 09 10 11 12 13 14 15 16 17 18 19 s s 20 21 s s s s s s s 22 23 s 24 s 25 s s 26 Back &

More information

キャッシュ・フロー経営とキャッシュ・フロー計算書

キャッシュ・フロー経営とキャッシュ・フロー計算書 No.26 2003 3 Abstract The cash flow taken seriously in the cash flow management is free cash flow. It becomes the purpose of that management that free cash flow will be maximized in the future. The result

More information

40 Gladstone Committee Report EU 3) EU EU 1856 IAS ) Davey Committee FIBV 4,8294, ,0252, ,2

40 Gladstone Committee Report EU 3) EU EU 1856 IAS ) Davey Committee FIBV 4,8294, ,0252, ,2 Bulletin of Toyohashi Sozo Junior College 39 2001, No. 18, 39 67 EU IAS EU EU 1) EU 4 EU4 EC 1978EU4 True and Fair View : TFV 2) EU4 EU 1 Steve Lawrence, International Accounting, International Thomson

More information

44 4 I (1) ( ) (10 15 ) ( 17 ) ( 3 1 ) (2)

44 4 I (1) ( ) (10 15 ) ( 17 ) ( 3 1 ) (2) (1) I 44 II 45 III 47 IV 52 44 4 I (1) ( ) 1945 8 9 (10 15 ) ( 17 ) ( 3 1 ) (2) 45 II 1 (3) 511 ( 451 1 ) ( ) 365 1 2 512 1 2 365 1 2 363 2 ( ) 3 ( ) ( 451 2 ( 314 1 ) ( 339 1 4 ) 337 2 3 ) 363 (4) 46

More information

i ii i iii iv 1 3 3 10 14 17 17 18 22 23 28 29 31 36 37 39 40 43 48 59 70 75 75 77 90 95 102 107 109 110 118 125 128 130 132 134 48 43 43 51 52 61 61 64 62 124 70 58 3 10 17 29 78 82 85 102 95 109 iii

More information

第21号 不公正取引について—村上ファンド事件を中心に—

第21号 不公正取引について—村上ファンド事件を中心に— 4 4 4 4 4 4 2007 11 21 2 167 2 167 10 2 3 5 31 CEO CFO 3 1 18 CEO M&A CFO M&A 5 9 15 2 11 8 11 8 11 8 i) TOB ii) iii) 18 3 16 11 9 17 2 8 193 99 5,200 167 2 11 6 10 4 5 6

More information

Journal of Economic Behavior & Organization Quarterly Journal of Economics Review of Economics and Statistics Internal Labor Markets and Manpower Analysis Economics of Education Review Journal of Political

More information

untitled

untitled 2007 3 http://www.bunka.go.jp/jiyuriyo/ ... 1 1.... 3 1.1.... 3 1.2. ()... 5 1.3.... 6 1.3.1. ()... 7 1.3.2.... 8 1.3.3.... 9 1.3.4.... 9 1.3.5.... 10 1.4. (CSR)... 11 1.5. ()... 12 2.... 14 2.1.... 14

More information

商学 66‐1☆/16.田口

商学 66‐1☆/16.田口 251 1 2, 3 4, 5 2 1 2005 stakeholder agent p.13 2005 2009, 2011, 2012, 2013 b, 2014 Taguchi et al.2013 Aoki2001, 201019962010 2014 2013! 252 2 " " " " 6 " " " " 7 2! 3 p.5 2013 2011201120132012 Aoki20012004

More information

28_04_斎藤正章.indd

28_04_斎藤正章.indd 37 2820103743,. 282010.3743 純 粋 持 株 会 社 における 経 営 管 理 上 の 課 題 1 2 ABSTR ACT...... 1 2 1 38 2 1 1 3 2 1 1 4 5 6 7 8 1 2 1 1992.269 39 1 1 1 2 9 1 2 3 123 13 2 1995.268 40,.1995 3 10, et al.1995 2 1950 2

More information

報告書新聞発表.doc

報告書新聞発表.doc A () () () () () (1) (2) (1) (2) CM(Construction Management VEValue Engineering 1 ( 22 3 31 35 ) ( 22 4 17 67 ) 2 ( 12 11 27 127 ) 3 ( 13 3 9 ) 1 2 4 5 4 ( 14 7 31 101 ) 5 ( 15 10 28 ) 3 6 6 4(2) (p16)

More information

ito.dvi

ito.dvi 1 2 1006 214 542 160 120 160 1 1916 49 1710 55 1716 1 2 1995 1 2 3 4 2 3 1950 1973 1969 1989 1 4 3 3.1 3.1.1 1989 2 3.1.2 214 542 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27

More information

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様 IMES DISCUSSION PAPER SERIES IFRS IFRS Discussion Paper No. 2010-J-25 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2010-J-25

More information

証券取引所と自主規制機能-東京証券取引所の上場を巡って-

証券取引所と自主規制機能-東京証券取引所の上場を巡って- (Demutualization) ( () 13 11 17 ( ) 5 1 ( 23 25 ) 2 3 4 5 6 1 4 ( 106 32) 7 5 8 9 ( ) ( ) ( ) ( ) ( ) 10 (Demutualization) 2 Demutualization) (London Stock Exchange, LSE )1986 2001 (New York Stock Exchange,

More information

…“…C…Ydisclosure05(0902)

…“…C…Ydisclosure05(0902) 2005 1 1 3. 3. 4. 4. 5. 6. 7 2 9. 9. 5 9. 9. 11. 13. 13. 14 3 19. 19. 19. 20. 24. 25. 25. 26 17 2004 2003 3 1997 111 199 240 1 3 2005 . 3. 4. 4 1. 4 2. 4. 5 1. 5 2. 5 3. 5. 6 1. 6 2. 6 3. 6 1 6 2 6 3 6

More information

知財戦略事例集

知財戦略事例集 1 2 3 WTO/ CIPO:Chief Intellectual Property Officer 1 2 3 CEO CIPO CTO CFO 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49

More information

1

1 4 IP 8293 IP 4.1 WTO-TRIPS IP 82931998 1 Customs Administrative OrderCAO 7-1993 IP CAO 7-1993 CAO 6-2002 IP IP CAO 6-2002 TCCP 2530 2536 3601 3 1 62002Customs Administrative Order 06-2002 IP infringing

More information

e? e? h? h? h? h? h? h? e??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee?? e??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??

More information

Microsoft Word - 03_2018_Edition_Business_Textbook 1A.docx

Microsoft Word - 03_2018_Edition_Business_Textbook 1A.docx Corporate Governance Introduction to Corporate Governance Sarbanes-Oxley Act of 2002 Internal Controls (IC) Enterprise Risk Management (ERM) 1A-1 NOTES 1A-2 S U M M A R Y N O T E S I. INTRODUCTION TO CORPORATE

More information

1 IFRS IFRS IFRS IASB IFRS SEC

1 IFRS IFRS IFRS IASB IFRS SEC \n Title 白 紙 に 戻 った 国 際 会 計 基 準 (IFRS) 論 争 - 自 己 目 的 化 した 国 際 化 への 反 省 - Author(s) 田 中, 弘 ; Tanaka, Hiroshi Citation 商 経 論 叢, 47(2): 1-32 Date 2011-12-20 Type Departmental Bulletin Paper Rights publisher

More information

”‚’¶fi° JAR 97 Ł\”ƒ-1

”‚’¶fi° JAR 97 Ł\”ƒ-1 1997 1996 1995 588,572 42,898 19,152 560,821 37,012 17,507 540,361 26,490 11,382 1997 5,118,017 373,026 166,539 436,705 94,610 57,257 404,181 101,675 54,965 387,314 97,606 55,441 3,797,435 822,695 497,887

More information

Special Excise Tax Corporate Excise Tax Kohler 1925, p. 8 Kohler 1925, p. 8. American Institute of Accountants : AIA Federal Reserve Board : FRB Unifo

Special Excise Tax Corporate Excise Tax Kohler 1925, p. 8 Kohler 1925, p. 8. American Institute of Accountants : AIA Federal Reserve Board : FRB Unifo Black 1966, p. vii Special Excise Tax Corporate Excise Tax Kohler 1925, p. 8 Kohler 1925, p. 8. American Institute of Accountants : AIA Federal Reserve Board : FRB Uniform Accounting AIA 1917 Price Waterhouse

More information

行動経済学の金融教育への応用の重要性

行動経済学の金融教育への応用の重要性 * 2 2 2010 3 3 2011 4 Princeton University, FINRA Investor Education Foundation2007 5 4 6 ASIC2011a disengagement less-than-optimal choices 7 5 8 2011 9 2011 6 10 OECD2005 11 12 2010 7 13 20112010 14 Benartzi20102011

More information

untitled

untitled CONTENTS 002 004 006 27 008 27 011 PART 1 012 27 013 015 017 019 020 MCEV 023 027 PART 2 028 030 034 036 LiPSS 038 040 042 043 046 049 052 057 PART 3 058 ERM Enterprise Risk Management 060 061 064 067

More information

取引法の観点からみた資金決済に関する諸問題

取引法の観点からみた資金決済に関する諸問題 1 / /2010.1 105 1. 1 1 1 2008 5 2 2008 10 3 1 4 2007 8 1 2008 32 2 2008 5 12 2009 1 2009 2009 3 6 2008 12 2008 3 1842 32 4 2006 10 2009 4 2009 http://www.shojihomu.or.jp/saikenhou/indexja.html 2005 11

More information

双日AR2012_本文_和文_三校L.indd

双日AR2012_本文_和文_三校L.indd 20122011 3 31 1 4 13... 427,274 415,261 $ 5,210,659 4 13... 16,033 4,728 195,524 3 13... 697 1,313 8,500 4 13 16... 481,299 469,669 5,869,500... 1,322 3,931 16,122... 13,755 13,800 167,744... (5,584) (7,348)

More information

FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net

FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net FINANCIAL FACT BOOK 2002 FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net Sales Gross Profit Margin

More information

Taro9-会計報告書ネット掲載用.PDF

Taro9-会計報告書ネット掲載用.PDF (Financial ReportingStandard for Smaller Entities) (Preparing and reporting on Cash- and Tax-basis Financial Statements) 1 485 1,104 483 6,764 99.7% 319 165 2 252 7,224 249 0,642 136 101 3 167 122

More information

44-2 宮崎裕介.pwd

44-2 宮崎裕介.pwd repurchase. . JPX JPX ROE Return on Equity: JPX JPX Available at: JPX Tokyo Stock Exchange: http:// www.tse.or.jp / market / topix / jpx_nikkei.html last visited 11 / 06 / 2014. JPX JPX ROE TOPIX ROE JPX

More information

株式会社幸楽苑

株式会社幸楽苑 35th Business Report http://www.kourakuen.co.jp/ To Our Shareholders Management Report CONTENTS 1 2 3 6 7 8 9 11 14 15 16 17 1 2 Management Strategy 3 4 5 6 Management Strategy Commentary Information 7

More information

Taro10-最終報告書本文編.jtd

Taro10-最終報告書本文編.jtd 2000 3 1996 11 11 2001 http://www.fsa.go.jp/p_mof/big-bang/bb1.htm Free 1,200 Fair Global iv http://www.fsa.go.jp/p_mof/big-bang/bb7.htm ) IASInternational Accounting Standards management news http://www.asahiaudit.or.jp/b_info/letter/05/01.html

More information

日立 統合報告書 2017 (2017年3月期)

日立 統合報告書 2017 (2017年3月期) MANAGEMENT & 2017 6 01 1972 Bharat Forge Limited 1983 1994 1997 2016 02 1991 Alcan Inc. 1996 1998 2002 CEO 2007 Anglo American plc. CEO 2013 4 2013 03 2002 2010 2013 2014 2015 2017 04 1993 Emerson Electric

More information

MP DFR Vol 3MP_Chapter 1

MP DFR Vol 3MP_Chapter 1 III 2020 1 2 2.1 2.2 2.3 III-1 III: 2020 (i) (ii) (iii) (iv) (v) (vi) 2.4 (i) (ii) (iii) (iv) (v) (vi) III-2 (i) (ii) (iii) (iv) (v) (vi) (vii) (viii) (ix) (x) 3 3.1 () 1) (i) (ii) (iii) (iv) (v) (vi)

More information

2

2 2005 4 2006 4 20 1 2 2005 1,73647.5% 82136.5% 79832.5%47028.9% 2005 1 12 2,80854.8% * 684 75.7% * 2005 Yahoo! 2006 3 16,3231 8,172100.3% Yahoo! 35851.7% Yahoo! Yahoo! ID 2006 3615 ID 21.2% Yahoo! 605 25.7%

More information

CSR報告書

CSR報告書 2 3 4 6 7 8 9 10 11 12 13 14 18 19 20 22 23 24 25 26 27 2 3 4 5 6 Compliance 7 Internal Control & Information Security A Act P Plan C Check D Do 8 18 4 1 20 4 1 Management System 9 Management System 10

More information

日本軽金属株式会社

日本軽金属株式会社 Contents Corporate Information Company Name : Nippon Light Metal Company, Ltd. Established : March 30, 1939 Paid-in Capital : 39,084,654,715 President and CEO : Shigesato Sato Listed since : May 1949 Stock

More information

Microsoft Word - 査読SP問題110510RR.doc

Microsoft Word - 査読SP問題110510RR.doc JAVCERM Journal [] 2 # 2011_01_Ronko 2010 1 4 2011 5 12 1 2 2 1999 National Bank of Keystone(Keystone), Pacific Thrift and Loan(PLT) FDIC CAMEAL 20 20 1 11 6 2.2 2000 Greenspan FRB 2000 IT IT Greenspan[2004]

More information

2012 1 2012 7 25 P3 P.3 P16 P.16 P.46 25 3 1 2 718 775 8.0% 388 421 8.6% 392 427 8.8% 233 250 7.6% 3 800 775 600 400 200 0 02/ 4-6 03/ 4-6 04/ 4-6 05/ 4-6 06/ 4-6 07/ 4-6 08/ 4-6 09/ 4-6 10/ 4-6 11/ 4-6

More information

State Committee of Russian Federation on Statistics 1 2 12 State Committee of Russian Federation on Statistics 53

State Committee of Russian Federation on Statistics 1 2 12 State Committee of Russian Federation on Statistics 53 I State Committee of Russian Federation on Statistics 52 State Committee of Russian Federation on Statistics 1 2 12 State Committee of Russian Federation on Statistics 53 State Committee of Russian Federation

More information

Q A Q A 1

Q A Q A 1 IHI Report Q A Q A 1 Q A Q A To Our Shareholders 2 706 803 42 9 1,030 790 66 17 1,894 1,716 55 103 3 Business Review by Segment 1,350 57 45 1,310 704 34 16 755 103 31 16 41 763 16 10 554 4 Performance

More information