Work

The Process of Revision for International Accounting Standards from Harmonization to Convergence : On the Case of Development in Accounting Standards for Depreciation

Year: 2008

Type: article

Abstract: This paper examines the process from harmonization to convergence as the case on depreciation accounting. Presently IAS4: Depreciation Accounting is included to IAS16: Property, Plant and Equipment (revised 2003). IAS4 represented depreciation methods as 'systematic methods' and its expression remains unchanged in IAS16 (revised 2003). Further this standard needs to make a choice out of cost model and revaluation model by measurement subsequent to initial recognition of assets. Therefore depreciation charge is affected by valuation of assets. Since convergence of accounting standards means simplification or unification, it's possible that IAS16 (revised 2003) is revised in the future.

Source: Institutional Repositories DataBase (IRDB)

Author: 吉田, 正人

Language: Japanese

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7144888402

FWCI:

Cites:

Cited by:

Related to: 10