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

Size: px

Start display at page:

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

いっけいやたけ
7 years ago
Views:

1 Bulletin of Toyohashi Sozo Junior College , No. 18, 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 Business Press, 1996, p ASB : Accounting Standards Board ASC : Accounting Standards Committee ASSC : Accounting Standards Steering Committee FRC : Financial Reporting Council FRED : Financial Reporting Exposure Draft FRRP : Financial Reporting Review Panel FRS : Financial Reporting Standards CCAB : Consultative Committee of Accountancy Bodies IAS : International Accounting Standards ICAEW : Institute of Chartered Accountants in England and Wales RQB : Recognized Qualifying Bodies RSB : Recognized Supervisory Bodies SSAP : Statement of Standard Accounting Practice SPFR : Statement of Principles for Financial Reporting TFV : True and Fair View

2 40 Gladstone Committee Report EU 3) EU EU 1856 IAS ) Davey Committee FIBV 4,8294, ,0252, ,2741, ,935 1,892431,281 1,28101, Haskins Mark E., Ferris Kenneth R., Selling Thomas I., International Financial Reporting and Analysis, 2 nd edition, Irwin McGraw-Hill, 2000, pp

3 41 Report ICAEW 1945 Cohen Committee Report TFV Loreburn Committee Report public limited company : PLC EU EU2 Royal Mail Steam Packet 1981 EU4

4 EU EU8 18 ASB Dearing Report 1989 EU7EU8 TFV EU EU 89 Department of Trade and Industry TFV EU8 TFV FRC 1989 ICAEW TFV ASB 5) 854schedule ASB

5 43 substance over Form SPFR ASB ASB SPFR SPFR SPFR 6) Joint Stock Companies Act 8) 1844 publicity Accounting Standards Board : ASB 7) FASBIASC Statement of Principles for Financial EU Reporting : SPFR ICAEW, The Making of Accounting Standards (Report of Review Committee under the chairmanship of Sir Ron Dearing CB), 1988, paras. 5.5, 5.6, 7.2,

6 , 36A the state of affairstfv TFV 1985 TFV 10) EU 1annual return annual reports and accounts TFV ) 11) TFV Accounting Standards TFV Committee : ASC IASC IAS 1989 IAS

7 45 12) 1 13) 12 JICPA

8 46 SSAP ASC SSAP 15) SSAP SSAP ASC SSAP ICAEW SSAP Recommendations of Accounting Principles SSAP ICAEW TFV 16) ASC SSAP R. Accounting Dearing Standards Steering Committee : ASSC ASC ASC 14) ICAEW 6 Accounting Standards Board : ASB Consultative ASB Committee of Accountancy Bodies : CCAB Financial Reporting Council : FRC Statement of Standard Accounting Practice : 14Solomons D., The Politicization of Accounting : The Impact of Politics on Accounting Standards, The Journal of Accountancy, Vol. 146, No.5, November 1978, pp P.B.W. Miller and R.J. Redding, The FASB : The People, the Process, and the Politics, 2 nd ed., Irwin, 1988, p Cooper and Lybrand, Accounting Comparisons UK/IAS, Accounting Books, The Institute s Publisher, November 1996, p. 3.

9 47 Financial Reporting Review Panel : Financial Reporting FRRP1989 Exposure Draft : FRED 1993FRSIAS 18) ASSC ASCCCAB FRS ASB IASC ASB ASB FRCFRRP 3 ASB FASB FRS IAS ASB FRS ASC22 IAS SSAP FRS IAS SSAP ASB ASB965 7 Financial Reporting IAS ASB ASC Standards : FRSFRS GAAP SSAP SSAP 1988 ASB FASB IASC 17) FRS SPFR FRRP SSAP FRS ASB ASB FRS 17 David Alexander and Simon Archer, European Accounting Guide, 2 nd ed., Harcourt Brace Professional Publishing, 1995, p JICPA

10 SPFR SPFR SPFR IASC 2 FASB i ii TFV IASC TFV SPFR FASB ASB TFV SPFR SPFRTFV

11 49 TFV SPFR SPFR SPFR FASB 3233IASC TFV FASB TFVIASC TFV 14 SPFR SPFR SPFR SPFR18SPFR 1.4 SPFR

12 IASC 10 FASB SPFR FASB58 SPFRFASB SPFR ) 19 ASB, The Statement of Principles for Financial Reporting, 1999, Introduction, p. 12.

13 IASC SPFR FASB 2 33 SPFR 3 SPFR FASB FASB 2

14 ) 20 ASB, op. cit., p. 34.

15 53 A 1980 B C FASB TFV TFV 3.33 TFV TFV TFV EU 1985

16 Companies 21) 2000 (Northern Ireland) Order TFV EU1980EU2 81 EU489 EU7EU TFV EU4 public EU limited company : PLCprivate EU limited company : Ltd. PLC EU Ltd. Reserve for own shares PLC 22) PLC Ltd ,000 Ltd. 21 Ernst & Young, World Accounting, New York, 1993, UK, p Haskins Mark E., Ferris Kenneth R., Selling Thomas I., International Financial Reporting and Analysis, 2 nd edition, Irwin McGraw-Hill, 2000, p. 240.

17 55 CIMA , ) ASB 2 PLC Recognized Qualifying Bodies : RQB Recognized Supervisory Bodies : RSB EU8 23) Chartered Accountant : CA ICAEW TFV ICAS ICAI ACCA CIPFA David Alexander and Simon Archer, European Accounting Guide, 2 nd edition, Harcourt Brace Professional Publishing, 1995, p. 915.

18 56 25) Ltd. 26) EU Statement of Total Recognised Gains and Losses PLC EU4 EU ASB notes 27) 28) 25 Chopping, David and Len Skerratt, Applying GAAP 1995/96 : A Practical Guide to Financial Reporting, Kent, 1995, pp Nobes, Christopher and Robert Parker, Comparative International Accounting, 4 th ed., Hertfordshire, 1995, p Nobes, Christopher and Parker Robert, Comparative International Accounting, 5 th ed., 1998, p Laidler J. & Donaghy P., Understanding UK Annual Reports & Accounting, A Case Study Approach, 1998, p. 45. Annual Report and AccountsAnnual ReportReport and Accounts

19 Code of Best Practice ) 19915FRC Cadbury Committee 4 30) 29 Grier Nicolas, UK Company Law, John Wily & Sons, 1998, p Nobes, Christopher and Parker Robert, Comparative International Accounting, 5 th ed., 1998, p. 110.

20 58 31) Reconcilation of Movements in Shareholders Funds EU

21 59 note on historical cost profits and losses FASB, IAS FRS IAS1

22 60 FRC EU EU ASC ASB 1948 SSAP14Interim Statement ICAEW FRS ICAEW ASC 32) SSAP14 3 EU FRS2FRS SSAP14 FRS2p. 9footnote A 1988 SSAP1 TFV

23 61 TFV TFV 33) , notes Registrar ) EU FRS2 33 Nobes, Christopher and Robert Parker, Comparative International Accounting, 4th ed., Hertfordshire, 1995, p Ibid., p. 190.

24 FRS2 accountsfrs financial statements participating interest ) 2 FRS EU memorandumarticles A 2 10A 3 260

25 63 EU EU SSAPIAS i ii IAS iii 1 20 IAS EU

26 IAS IAS IAS

27 65 IAS 5 1 3

28 66 IAS IASC IAS IAS SSAP SSAP IAS SSAP IAS 1990ASC ASBSSAPFRS ASB IAS Cable & WirelessFibernet 2 EU FRS1020 EU Chrysalis 50 SSAP WHSmith TFVEU ) 36 Accountant, 2000 Feb.

29 67 TFV FRC FRRP IAS IAS International Organization of Securities Commissions : IOSCO 10 C 1 37) EU EU EU

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