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国際会計基準（IFRS）の誤訳は誰が責任を負うのか －どんなルールでも思いのままに作れる「魔法の杖」－
https://doi.org/10.24792/0002001347
https://doi.org/10.24792/0002001347331346e4-3640-495a-8dfa-3ff9ed6c9eec
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
03 国際会計基準（IFRS）の誤訳は誰が責任を負うのか －どんなルールでも思いのままに作れる「魔法の杖」－.pdf (1.1 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2025-04-02 | |||||||||
| タイトル | ||||||||||
| タイトル | 国際会計基準（IFRS）の誤訳は誰が責任を負うのか －どんなルールでも思いのままに作れる「魔法の杖」－ | |||||||||
| 言語 | ja | |||||||||
| タイトル | ||||||||||
| タイトル | Who is responsible for mistranslations of International Financial Reporting Standards （IFRS）? －A “magic wand” that allows you to make any rules as you want－ | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 言語 | ja | |||||||||
| 主題Scheme | Other | |||||||||
| 主題 | IFRSの翻訳 | |||||||||
| キーワード | ||||||||||
| 言語 | ja | |||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 概念フレームワーク | |||||||||
| キーワード | ||||||||||
| 言語 | ja | |||||||||
| 主題Scheme | Other | |||||||||
| 主題 | ストック重視とフロー重視 | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||
| 資源タイプ | departmental bulletin paper | |||||||||
| ID登録 | ||||||||||
| ID登録 | 10.24792/0002001347 | |||||||||
| ID登録タイプ | JaLC | |||||||||
| 著者 |
田中, 弘
× 田中, 弘
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| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | This paper examines the problems and future challenges of applying International Financial Reporting Standards (IFRS) to accounting practices. The following five points are discussed. (1) Recently, we have been hearing from the practical world of corporate management and accounting auditing regarding International Financial Reporting Standards the ambiguity and incomprehensibility of IFRS, as well as the“ lightness” and“ danger” of the translated version. Who is responsible for any confusion that may arise when misunderstood, mistranslated, or misinterpreted in practice (e.g., the responsibility of the translator, the responsibility to the wrong accounting reports, the responsibility to the investors who believed the reports, the responsibility of the audit firm that conducted the audit with inappropriate rules, etc.)? (2) Accounting rules have traditionally taken an inductive approach. It is based on the l practices that are formed in the capital markets. However, it has been pointed out that the inductive approach is difficult to respond to new types of transactions and events, and that accounting rules are not coherent and consistent with each other. In order to solve these problems, it became necessary to develop accounting rules in a deductive manner so that they became a theoretical system, and conceptual frameworks emerged as a means of doing so. It is now wreaking havoc on accounting practice. (3) In the double-entry bookkeeping system, the same amount is input for debit (left) and credit (right). There is no such thing as a smaller amount of debit or only a credit input. The data output from the system is also aggregated on the same side of the input debit and credit, so in the end the left and right amounts are the same. This is where the so-called “principle of the same amount of debits and credits” comes into play. This principle or work can be said to be the“ life of double-entry bookkeeping”. Anything that ignores this principle or does not work cannot be called double-entry bookkeeping. However, if you try to follow this principle, you will be forced to perform accounting that does not conform to the traditional view of accounting. So what should we do? (4) Data on value fluctuations from corporate activities is collected and input into doubdouble-entry bookkeeping, but not all data on value fluctuations is input into double-entry bookkeeping, but is limited to what is considered to be “accounting transactions”. Which value fluctuations are input data will not be derived from the definition of bookkeeping, but will be determined in light of the definition of “accounting” (objective view), which seeks to embody one’s purpose using a bookkeeping system (device). So, what is the purpose of accounting? (5) The“ mysterious accounting treatment” discussed in this paper can actually be explained consistently when examined from the perspective of liabilities. However, this does not mean that it is rational or consistent from an accounting point of view. What is consistent is that liabilities such as asset retirement obligations, retirement benefit provisions, lease obligations, and corporate bonds are all placed on the balance sheet at“ market value.” In other words, it is the“ market value of debt”. In this system, companies whose management has deteriorated will be recorded as “mark-to-market gains on liabilities,” and companies whose management has improved will be recorded “mark-tomarket losses.” What should managers do? |
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| 言語 | en | |||||||||
| 内容記述 | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | 論説 | |||||||||
| 言語 | ja | |||||||||
| 書誌情報 |
ja : 経済貿易研究 : 研究所年報 en : The Studies in Economics and Trade 巻 51, p. 35-65, 発行日 2025-03-25 |
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| ISSN | ||||||||||
| 収録物識別子タイプ | PISSN | |||||||||
| 収録物識別子 | 0386-5193 | |||||||||
| 書誌レコードID | ||||||||||
| 収録物識別子タイプ | NCID | |||||||||
| 収録物識別子 | AN00071389 | |||||||||
| 著者版フラグ | ||||||||||
| 出版タイプ | VoR | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||
| 出版者 | ||||||||||
| 出版者 | 神奈川大学経済貿易研究所 | |||||||||
| 言語 | ja | |||||||||
| 出版者 | ||||||||||
| 出版者 | Kanagawa University The Institute of Economics and Trade | |||||||||
| 言語 | en | |||||||||
