{"created":"2023-05-15T10:11:18.952529+00:00","id":895,"links":{},"metadata":{"_buckets":{"deposit":"2e077415-da39-4e91-95ed-bbc90e0b17d4"},"_deposit":{"created_by":1,"id":"895","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"895"},"status":"published"},"_oai":{"id":"oai:meio-u.repo.nii.ac.jp:00000895","sets":["61:111"]},"author_link":["1964"],"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":"A Study on the correspondence to International Financial Reporting Standards in Taiwan"}]},"item_8_biblio_info_22":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueNumber":"17","bibliographicPageEnd":"58","bibliographicPageStart":"51","bibliographic_titles":[{}]}]},"item_8_description_8":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"企業の経済活動の急速かつ広範なグローバル化のもとで，各国において国際財務報告基準（IFRS）の導入が進められている。本稿では，IFRS導入の事例として，台湾におけるIFRSへの対応について整理・検討した。台湾においては，1990年代後半からIFRSとのコンバージェンスを目指して会計基準の改訂や新たな公表が盛んに行われてきた。さらに，2009年5月には，アドプションに向けたロードマップ案，すなわち，2013年から上場企業および店頭公開企業等に対して，IFRSに準拠した財務諸表の作成を義務化する案が提案されていた。つづいて，杜［2006］の見解に基づき，IFRSのアドプションに影響を与える要因を考察した。その結果，IFRSのアドプションのためには，法律および政治環境が整備されるとともに，会計専門教育の一層の強化が急務とされる。","subitem_description_type":"Other"},{"subitem_description":"Under rapid and extensive globalization of corporate economic activity, introduction of international Financial Reporting Standards (IFRS) in each country is being promoted, As an example, the introduction of IFRS in Taiwan, is explained and examined in this paper. Since the late 1990s, publication of revised as well as new accounting standards, have been actively done to correspond to IFRS and its convergence. Moreover, in May 2009, looking forward its adoption, a road map proposal was drafted that enforces listed companies and OTC companies to comply with IFRS in their financial statements starting year 2013. In addition, based on Du 2006 view, factors affecting the adoption of IFRS are discussed. As a result, the paper concludes that the development of legal and political environment and further strengthening of professional accounting education is urgently needed for adoption of IFRS.","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":"名桜大学国際学群"},{"subitem_text_value":"School of International Studies, 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":"2010-03-31"}]},"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":"1964","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":"No17p51.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"No17p51.pdf","url":"https://meio-u.repo.nii.ac.jp/record/895/files/No17p51.pdf"},"version_id":"3f4dc047-00a5-4c3b-829d-15aa68a3a858"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"台湾","subitem_subject_scheme":"Other"},{"subitem_subject":"国際財務報告基準","subitem_subject_scheme":"Other"},{"subitem_subject":"コンバージェンス","subitem_subject_scheme":"Other"},{"subitem_subject":"アドプション","subitem_subject_scheme":"Other"},{"subitem_subject":"Taiwan","subitem_subject_scheme":"Other"},{"subitem_subject":"International Financial Reporting Standards","subitem_subject_scheme":"Other"},{"subitem_subject":"convergence","subitem_subject_scheme":"Other"},{"subitem_subject":"adoption","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IFRSヘの対応","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"台湾におけるIFRSヘの対応"}]},"item_type_id":"8","owner":"1","path":["111"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-10-25"},"publish_date":"2011-10-25","publish_status":"0","recid":"895","relation_version_is_last":true,"title":["台湾におけるIFRSヘの対応"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T10:33:35.995942+00:00"}