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＜departmental bulletin paper＞
The Adoptions of IAS/US-GAAP by German Companies and its Background
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| Table of Contents | 1. はじめに 2. 国内的要因 2-1 ドイツ会計制度におけるIAS/US-GAAP受入 2-2 企業金融形態および経営者意識の変化 3. 国外的要因 3-1 SECによる国際的会計基準の選別 3-2 EUによるIAS受入表明 4. おわりに |
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| Created Date | 2020.05.28 |
| Modified Date | 2020.10.14 |