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経営者はIFRS にいかに対処すべきか


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Title: 経営者はIFRS にいかに対処すべきか
Authors: 小野, 哲
Issue Date: Mar-2010
Publisher: 長崎大学経済学会
Citation: 經營と經濟, vol.89(4), pp.99-110; 2010
Abstract: The purpose of this paper is to examine how the manager should deal with IFRS. In this paper, first, author describes the characteristic of IFRS which is necessary when author investigates the influence that IFRS give to the company. Second, concerning space, while taking up No. 19, No. 39, and No. 32 which are the topic of these days of IAS, author examines the influence that they give and problems which watched from the manager. Because author can't cover all influence that IFRS give in this paper. Finally, from the viewpoint of the cost and the system, author wants to describe problems in the introduction of IFRS and the importance of relations in the correspondence of the CEO and the CIO.
Keywords: IFRS / Cost / System / CEO / CIO
URI: http://hdl.handle.net/10069/23424
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 89 No. 4

Citable URI : http://hdl.handle.net/10069/23424

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