会計士の自主規制縮小と官規制拡大の均衡点はあるのか : IFACでの国際活動(18年間)を振り返って(八田進二教授退職記念号)

Call No. (NDL): Z71-R134
Bibliographic ID of National Diet Library: 028901444

Material type: 記事

Author: 藤沼亜起

Publisher: 東京 : 青山学院大学大学院会計プロフェッション研究学会

Publication date: 2017

Material Format: Paper

Journal name: 会計プロフェッション (13):2017

Publication Page: p.47-66

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Material Type: 記事
Title: 会計士の自主規制縮小と官規制拡大の均衡点はあるのか : IFACでの国際活動(18年間)を振り返って
Author/Editor: 藤沼亜起
Series Title: 八田進二教授退職記念号
Author Heading: 藤沼亜起
Alternative Title: Reducing Self-regulations by accountants and Expanding Regulatory reforms by public authorities. Is there any balancing point? : Looking back my 18 years international activities at IFAC
Periodical title: 会計プロフェッション
No. or year of volume/issue: (13):2017
Issue: 13
Pages: 47-66
Publication date of volume/issue (W3CDTF): 2017
ISSN (Periodical Title): 1880-9502
ISSN-L (Periodical Title): 1880-9502
Publication (Periodical Title): 東京 : 青山学院大学大学院会計プロフェッション研究学会
Place of Publication (Country Code): JP
Text Language Code: jpn
Subject Heading: IFAC(国際会計士連盟)とその傘下のIAPC(国際監事実務委員会)が名称変更しIAASB(国際監査・保証審議会)となる。
IAASBが開発する国際感作基準をIAS (International Audit Standard)という。
IASCが(国際軽軽基準委員会)が開発する国際会計基準をISA (International Accounting Standard)という。
会計士の自主規制(Self-Regulations by Accountants)は会計士団体の規則で会計士会員の業務の指針となる。
官規制とは「規制当局による規制」の略語である。
NDLC: ZD31
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z71-R134
Data Provider (Database): 国立国会図書館 : 国立国会図書館雑誌記事索引
https://ndlsearch.ndl.go.jp
Bibliographic ID (NDL): 028901444
http://id.ndl.go.jp/bib/028901444
Bibliographic Record Category (NDL): 632