Financial Administration in Japan and the Audit by Certified Public Accountants

日本的财务管理和注册会计师的审计

• 批准号: 13630165
• 负责人: KOJIMA Takashi
• 金额: $ 1.6万
• 依托单位: CHUO UNIVERSITY (2003)Okayama University (2001-2002)
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 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/grant/KAKENHI-PROJECT-13630165/
• 关键词: financial institution; chargeoff of loans; ALLL; banking regulatory agency; SEC; AICPA; FASB statement; 銀行会計; 銀行の監査; 不良債権償却証明制度; 自己査定; 金融検査マニュアル; financial institution; chargeoff of loans; ALLL; banking regulatory agency; SEC; AICPA; FASB statement; 銀行会計; 銀行の監査; 不良債権償却証明制度; 自己査定; 金融検査マニュアル

Japanese banks had provided allowance for loan and lease losses (ALLL) under the permission of the Ministry of Finance until the fiscal year ended at March 31, 1998. However, the change of the rules and regulations in 1998 lead Japanese banks to provide ALLL based on their own analysis of loan portfolio and estimation of loan losses. Based on the considerations of the structure of accounting standards for ALLL from 1998 to, 2002, we reached the conclusion that the accounting standards were not sufficient for banks to make a reasonable estimation of ALLL..We considered the statements 'of the U.S. banking regulatory agencies on ALLL from 1986 to 2003 by compairing the statements with the view of the Securities and Exchange Commission (SEC) and the American Institute of Certified Public Accountants (ALCPA), as well as the Financial Accounting Standards Board (FASB) 's standards and its view. The banking regulatory agencies has been 'issuing the statements jointly since 1993. Altough SEC joined the issuer of the statements from 1998, we found that there was a diagreement between banking regulatory agencies and SEC regarding the accounting for ALLL.. We also noted that there was a disagreement between banking regulatory agencies and AICPA as to the accounting for ALLL..Further research on the current accounting standards for ALLL in Japan is neccesary in light of consideration of the statements of the U.S: banking regulatory agencies, SEC's view and AICPA's view.

日本银行在财政部许可的许可下为截至1998年3月31日的财政年度提供了贷款和租赁损失（ALLL）的津贴。但是，1998年的规则和法规的变化使日本银行的变更由日本银行根据自己的贷款组合分析和贷款损失的估算提供了基础。根据从1998年至2002年的ALLL的会计标准结构的考虑，我们得出的结论是，会计标准不足以使银行对ALLL进行合理的估计。.我们考虑了美国银行业监管机构对Alll的陈述，从1986年到2003年，通过将陈述与美国证券委员会（Sectional of Altive of Altive of Altistion Compulent and Intercement of Altistion and Intercitional cornestional and Cermitional（Sec）（SEC）（SEC）（SEC）（SEC）（SEC）（SEC）（SEC）（））（））（）以及财务会计标准委员会（FASB）的标准及其观点。自1993年以来，银行监管机构一直在共同发表陈述。阿尔特夫（Altough Sec）加入了1998年的发行人，从1998年开始，我们发现银行监管机构和SEC之间就ALLL的核算存在了垂直性。我们还指出，在整个银行监管机构和AICPA的估算中都有一定的分歧。鉴于美国的陈述：银行监管机构，SEC的观点和AICPA的观点，在日本是必要的。