国际财务报告准则的普适性研究——以《日本修正国际准则(JMIS)》为例

Research on the Universal Applications of International Financial Reporting Standards——A Case Study on Japan's Modified International Standards(JMIS)

2015年6月,日本会计准则委员会(ASBJ)公布了《日本修正国际准则(JMIS)》,旨在进一步普及国际财务报告准则(IFRS)。本文从多个角度对其进行对比研究,发现JMIS缺乏实用性和可操作性,违背充分认证程序,缺乏完整性、统一性以及明晰的发展方向。JMIS既不能从根本上推动IFRS在日本的普及,也无法成为有效向国际社会表达意见的方式,因此日本政府还需寻找其他合理有效的方式。JMIS在国际趋同中遇到的挫折和教训值得我国反思。

In June 2015, the Accounting Standards Board of Japan （ASBJ） published Japan＇s Modified International Standards （JMIS）, aiming to further progress the use of IFRS. This paper makes a comparative study from several angles and finds that JMIS is lack of practicality and operability, and is contrary to due process. Furthermore JMIS have no integrity, unity nor clear direction of development. So JMIS cannot fundamentally promote the application of IFRS in Japan and it cannot be an effective way to express Japan＇s opinions to IASB. Therefore, the Japanese government is suggested to find alternative reasonable and effective methods. The setbacks and lessons of Japan in international convergence are worthy of our reflection.