看到欧盟同等性评价的决定,想到美国引入IFRS的动向,我国(日本)会计准则何去何从值得关注。当前的问题是,随着未来IFRS的引进逐步纳入视野,上市公司的公开披露可能选择IFRS和日本准则,这就需要开发适应税金、分配核算需要的国内准则。而为了应对金融危机,整理来自会计视角的考虑也将成为核心问题。 Seeing the decision of the EU’s equality assessment and thinking of the U.S. move toward IFRS, it is worth noting where China’s (Japan) accounting rules go. The current problem is that with the introduction of IFRSs in the future, the disclosure of listed companies may take the IFRS and the Japanese standards into consideration. This requires the development of national guidelines that are tailored to the needs of taxation and distributive accounting. In order to cope with the financial crisis, accounting considerations from the accounting will also become the core issue.