{"created":"2023-05-15T10:11:17.400829+00:00","id":868,"links":{},"metadata":{"_buckets":{"deposit":"b661774b-eba7-4400-ba2f-50e384c0e725"},"_deposit":{"created_by":1,"id":"868","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"868"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00000868","sets":["61:103"]},"author_link":["1928"],"item_8_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Internationalization of the accounting system in Taiwan"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"10","bibliographicPageEnd":"6","bibliographicPageStart":"1","bibliographic_titles":[{}]}]},"item_8_description_8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"企業活動のグローバル化の進展に伴って, 各国において国際会計基準の導入が緊急の課題となっている｡本稿では, 台湾における会計制度の国際化の現状と課題を明らかにすることを試みた｡その結果,台湾においては, グローバル・スタンダードとしてのIAS/IFRS の導入のみならず, 会計基準設定機関や会計基準設定プロセスにわたっても, 会計の国際化が進展しつつあるといえた｡一方で, IAS/IFRSの導入は, 会計処理の複雑さや財務諸表への影響から, 台湾企業に及ぼす影響が少なくないことも明らかになった｡したがって, IAS/IFRS の導入は, 会計制度のみならず, 投資意思決定, すなわち企業経営そのものの変革をも迫るものとなるであろう｡とはいえ, グローバルに活動する台湾企業, そしてグローバルに存在する投資家を背景に, IAS/IFRS の導入は世界的な潮流としてもはやのがれることはできない｡したがって, 台湾の会計基準設定機関は, 会計制度の国際水準を明示し, 国際資本市場のアナリスト・投資家の関心を惹き付け, 台湾企業の資金調達に資するよう, IAS/IFRS に合致した財務諸表の作成を促進しなければならない｡","subitem_description_type":"Other"},{"subitem_description":"This paper attempts to clarify the present situation and the general problems associated with the internationalization of the accounting system in Taiwan. We conclude that in Taiwan, not only has the introduction of international accounting standards progressed, but also the accounting standards board and its decision process have evolved. On the other hand, this research clarifies that the introduction of international accounting standards has a serious impact on enterprises in Taiwan. Therefore their introduction demands a reform of not only the accounting system but also of investment decision making, and thus of the general management of business. However they cannot avoid the world trend of international accounting standards. Consequently the standards board in Taiwan has to clarify the level of the accounting system used, and should promote the preparation of financial statements in accordance with international accounting standards.","subitem_description_type":"Other"}]},"item_8_description_9":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_8_publisher_10":{"attribute_name":"公開者・出版者","attribute_value_mlt":[{"subitem_publisher":"名桜大学総合研究所"}]},"item_8_rights_12":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"名桜大学総合研究所"}]},"item_8_source_id_6":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1881-5243","subitem_source_identifier_type":"ISSN"}]},"item_8_text_15":{"attribute_name":"タイプ","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_8_text_16":{"attribute_name":"NIIタイプ","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_8_text_17":{"attribute_name":"DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_8_text_18":{"attribute_name":"収録種別","attribute_value_mlt":[{"subitem_text_value":"紀要論文"}]},"item_8_text_19":{"attribute_name":"収録種別","attribute_value_mlt":[{"subitem_text_value":"02"}]},"item_8_text_20":{"attribute_name":"収録雑誌名","attribute_value_mlt":[{"subitem_text_value":"名桜大学総合研究"}]},"item_8_text_21":{"attribute_name":"NII書誌ID","attribute_value_mlt":[{"subitem_text_value":"AA11740208"}]},"item_8_text_25":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"名桜大学国際学部経営情報学科"},{"subitem_text_value":"Department of Management and Information Sciences, Meio University"}]},"item_8_text_4":{"attribute_name":"別言語の著者","attribute_value_mlt":[{"subitem_text_value":"Nakaoji, Yoko"}]},"item_8_text_5":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_text_value":"2007-02-27"}]},"item_8_version_type_24":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"仲尾次, 洋子"}],"nameIdentifiers":[{"nameIdentifier":"1928","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-12-03"}],"displaytype":"detail","filename":"No10p1.pdf","filesize":[{"value":"504.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"No10p1.pdf","url":"https://meio-u.repo.nii.ac.jp/record/868/files/No10p1.pdf"},"version_id":"ec1c8040-17f5-4c7e-bca7-a285dc57ee7f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"国際会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"コンバージェンス","subitem_subject_scheme":"Other"},{"subitem_subject":"台湾","subitem_subject_scheme":"Other"},{"subitem_subject":"International Accounting Standards","subitem_subject_scheme":"Other"},{"subitem_subject":"convergence","subitem_subject_scheme":"Other"},{"subitem_subject":"Taiwan","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"台湾における会計制度の国際化","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"台湾における会計制度の国際化"}]},"item_type_id":"8","owner":"1","path":["103"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-10-24"},"publish_date":"2011-10-24","publish_status":"0","recid":"868","relation_version_is_last":true,"title":["台湾における会計制度の国際化"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T10:38:40.600632+00:00"}