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日本现行的会计法规可以分为会计准则、商法、证券交易、税法以及会计职业等。日本会计准则的制定受到了以德国为代表的大陆法系和以美国为代表的习惯法系的共同影响。本文从日本企业会计准则的形成与发展出发,探讨了日本不同经济发展阶段的企业会计准则修订,叙述了日本会计准则改革的最新变化动向以及取得的新进展,以期为了解日本会计准则提供参考。
Japan’s current accounting rules and regulations can be divided into accounting standards, commercial law, securities trading, tax law and accounting profession. The formulation of Japanese accounting standards has been influenced by both the civil law system represented by Germany and the common law system represented by the United States. Based on the formation and development of Japanese accounting standards, this paper discusses the revision of accounting standards in different stages of economic development in Japan, narrates the latest trends and progress in the reform of accounting standards in Japan in order to provide reference for understanding Japanese accounting standards.