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引言:日本注册会计师协会非常关注美国安然公司诉讼案的最新进展,并评估了其对日本注册会计师行业产生的影响。一、会计准则和审计准则截至2001年的最近几年里,日本的会计准则发生了巨大的变化,其与国际会计准则之间的许多差异都已得到改正,包括《国际会计准则第39号——金融工具:确认和计量》在内的诸多国际会计准则已使日本的财务报告透明度得到加强。2001年,独立的会计准则制定机构——日本会计准则委员会成立,日本注册会计师协会是日本会计准则委员会
Introduction: The Institute of Chartered Accountants in Japan is very much concerned about the latest progress of the Enron lawsuit in the United States and has assessed its impact on the Japanese CPA industry. I. Accounting Standards and Auditing Standards Japan’s accounting standards have undergone tremendous changes in recent years as of 2001, and many of the differences with IAS have been corrected, including IAS 39, - Financial Instruments: Recognition and Measurement "have made Japan’s financial reporting more transparent. In 2001, an independent accounting standards body - Japan Accounting Standards Board was established, Japan Institute of Certified Public Accountants is Japan Accounting Standards Board