Impact on Corporation Law made by International Unification of Accounting Standards

国际统一会计准则对公司法的影响

基本信息

批准号：
13420013
负责人：
EGASHIRA Kenjiro
金额：
$ 4.42万
依托单位：
The University of Tokyo
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2001
资助国家：
日本
起止时间：
2001 至 2003
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-13420013/
关键词：
International Accounting Standards reform of corporation law annual reports financial statements limitations on sources of dividends stock purchase subscription warrants services as consideration for shares corporation with committees 減損

项目摘要

International unification of accounting standards owing to establishment of International Accounting Standards by IASB has a large impact on Japanese corporation law in two aspects. One is how its provisions concerning accounting should be amended in harmony with the international movements. The other is how it should cope with the changes of business conducts of companies brought about by the new accounting standards.Concerning the first point, we published several articles on the recent amendments of Japanese corporation law with regard to capital reserves and limitations on sources of dividends. The most important issue in the fixture is the Accounting Standard of Share-based Payment. Our conclusions on the issue are as follows. If Japanese corporation law is amended in harmony with the Exposure Draft on Share-based Payment of IASB, it must introduce the new idea which has not existed in Japan that the corporation may issue stock purchase/subscription warrants in exchange for servic … More es. There would be no serious problems in publicly-held corporations, if services are permitted as consideration for shares. However, some abuses might occur in the case of closely-held corporations which do not disclose any financial statements. Since there is a risk of overvaluation in services which have no market prices, the possibility should not be excluded that the corporation law requires the special resolution of shareholders meeting in case the corporations accept services as consideration of shares. Since services may be provided for a period of time, such amendment of corporation law is needed that payment by installment to stock purchase/subscription warrants is permitted. The principle of labor law that the wages shall always be paid in cash must be abolished.Concerning the second point, the most serious problem to Japanese corporations was so-called "legend" of the financial statements written in English in 2001. However, the auditor system and the new type of corporation (corporation with committees) have become the most important issue after the Enron scandal in autumn of 2001. The Accounting Standard of Impairment of Assets which is to be applied in Japan from 2005 has a great influence on he conducts of business of Japanese corporations by giving rise to a great number of M&A and restructuring activities today. Less

IASB制定国际会计准则所带来的会计准则的国际统一对日本公司法的影响主要体现在两个方面：一是其有关会计的规定应如何修改，以适应国际形势的变化。随着新会计准则带来的公司商业行为的变化。关于第一点，我们发表了多篇文章，讨论了日本公司法最近的修订中关于资本公积金和股利来源限制的最重要问题。固定装置是会计我们对此问题的结论如下：如果日本公司法与IASB《股份支付征求意见稿》相一致，则必须引入日本不存在的新理念。公司可以发行股票购买/认购权证以换取服务……如果允许将服务作为股票的对价，那么在上市公司中不会出现严重问题，但是，在少数人持股的情况下，可能会出现一些滥用行为。不披露任何财务信息的公司由于没有市场价格的服务存在估值过高的风险，因此，在公司接受服务作为股份对价的情况下，不排除公司法要求股东大会作出特别决议的可能性。在一段时间内，需要修改公司法，允许分期支付股票购买/认购权证。劳动法中工资一律以现金支付的原则必须废除。关于第二点，日本企业最严重的问题是所谓的2001年英文财务报表的“传奇”。然而，审计制度和新型公司（设有委员会的公司）在2001年秋天的安然丑闻之后成为最重要的问题。 2005年开始在日本实施的资产对日本企业的经营活动产生了很大的影响，导致了当今大量的并购和重组活动。