\n Title 漂流する J IFRS - 主体性なき日本の対応と国益を顧みな い強欲者たち - Author(s) 田中, 弘, Tanaka, Hiroshi Citation 商経論叢, 50(2): 81-162 Date 2015-03-10 Type Departmental Bulletin Paper Rights publisher KANAGAWA University Repository
81 J IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS
82 IFRS IFRS IFRS
83 EU EU EU EU EU EU
84 SEC DTI EU IAS IAS IFRS EU EU EU EU
85 EU EU EU IAS
86 IASB PL PL PL
87 IASB FASB FASB
88 It s unfair.
89 True&Fair half truth half truth IASB
90
91 SEC SEC SEC SEC SEC FASB FASB FASB SEC
92
93
94 IFRS IFRS IFRS IFRS IFRS
95 IFRS
96 IFRS IFRS IFRS IFRS EDINET EDINET IFRS
97 SEC EU EU IFRS IFRS IFRS IFRS
98 IFRS
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100 IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS OK
101 SEC SEC SEC OK SEC IFRS IFRS IFRS
102 IFRS
103 IASB SEC
104 & S&L S&L S &L SEC FASB S&L S&L SEC FASB
105 A B C A A
106 SEC
107 SEC
108 SEC IFRS IFRS IFRS IFRS IASB IFRS IFRS IFRS
109 IFRS M&A IFRS IASB IFRS IFRS IASB IASB IFRS IFRS
110 M A
111 M A
112 IASB M A
113 USA IFRS IASB IFRS IFRS IFRS
114 IFRS IFRS EU IFRS IASB EU IFRS SEC IFRS IASB FASB
115 IFRS IASB IFRS US GAAP IFRS IFRS IASB IAS IFRS IASB IFRS IASB IASB IFRS IFRS
116 IFRS IASB IFRS IASB IFRS IFRS IASB IFRS
117 SEC FASB IASB REUTERS, IFRS IFRS IFRS IFRS IFRS IFRS
118 IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS EU IFRS IFRS IFRS IFRS
119 IFRS IFRS IFRS Jr. SEC SEC FASB FASB SEC SEC IASB IFRS SEC IASB IFRS IASB IASB IFRS IFRS US GAAP IFRS US GAAP IFRS
120 IFRS IFRS TPP IFRS US GAAP IFRS IFRS EU EU IFRS
121 GHQ
122 EU EU EU EU EU EU IAS International Accounting Standards IAS IAS IFRS IAS
123 EU IFRS IFRS IFRS IFRS IFRS IASB FASB IFRS FASB
124 CCA IFRS SEC IASB
125 IFRS IFRS IFRS SEC IAS IFRS
126 IFRS IFRS IFRS IASB
127 IFRS IASB
128 IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS
129 IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IASB IASB
130 IFRS IFRS IFRS IFRS EU IFRS IFRS IFRS IFRS IFRS IFRS IFRS
131 ASBJ IFRS ASBJ IFRS IFRS IFRS ASBJ ASBJ IFRS IFRS IFRS A B IFRS
132 IFRS IFRS IFRS IFRS SEC IFRS IFRS IFRS IFRS IFRS
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134 fair unfair fair IFRS IFRS IFRS IAS IFRS SEC
135 IFRS IFRS IFRS IFRS
136 IFRS IFRS IFRS IFRS IFRS realization IFRS
137 IFRS IFRS IASB IFRS IASB
138 IFRS IFRS B/S IFRS IFRS
139 IFRS IFRS EU EU km km PL km km
140 EU EU EU EU EU US GAAP J GAAP EU EU IAS IAS
141 IAS EU IFRS IFRS CFO IFRS IFRS
142 IFRS IFRS IFRS IFRS capital fund IFRS
143 IFRS IFRS
144 IFRS IFRS
145 IFRS IFRS IFRS % IFRS
146 SEC SEC IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS EU CDS PIGS EU EU IFRS IFRS EU IFRS IFRS IFRS
147 GM IFRS IFRS SEC IFRS
148 IFRS IFRS EU EU IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS
149 IFRS IFRS IFRS M A IFRS IFRS IFRS IFRS IFRS IFRS IAS International Accounting Standards EU
150 km km EU
151 PL
152 TPP CDO CDO IASB
153 IFRS IFRS
154 IFRS EC EU IFRS IFRS EU IFRS IFRS IFRS IASB Trustees IASB IFRS IFRS ASBJ ASBJ ASBJ ASBJ FASB
155 SEC IFRS IASB SEC EC IOSCO SEC IASB IFRS IFRS IFRS IFRS
156 IFRS IFRS IFRS IFRS IFRS SEC
157 SEC IFRS IFRS IFRS IFRS IFRS IASB IFRS IFRS IFRS IFRS
158 IFRS % IFRS IFRS IFRS IFRS IFRS IFRS IAS
159 IFRS IFRS SEC IFRS IFRS
160 IFRS IFRS SEC IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS
161 IFRS IASB IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS
162 IFRS IFRS SEC IFRS IFRS SEC IFRS IFRS