諸外国における会計制度の概要 - meti.go.jp

1 32 22 9 1 ifrs EU 1 EU 2 2071 3 8995 4 3 5470 5 4 1 EU 2 250 10 50 250 ANNUAL REPORT ON EU SMALL AND MEDIUM-SIZED ENTERPRISES 2009 European Commission 3 1906 142 23 ANNUAL REPORT ON EU SMALL AND MEDIUM-SIZED ENTERPRISES 2009 European Commission 4 3963 2765 2267 ANNUAL REPORT ON EU SMALL AND MEDIUM-SIZED ENTERPRISES 2009 European Commission 5 1 2870 1 1580 1 1010 ANNUAL REPORT ON EU SMALL AND MEDIUM-SIZED ENTERPRISES 2009 European Commission 2 6 7 4 7 8 EU

2 EU EU IAS ifrs 9 ifrs 2009 7 ifrs for SMEs 10 6 4 1978 EU EU 7 4 3 2 4,400,000 8,800,000 50 3 2 17,500,000 35,000,000 250 8 7 1983 4 7 9 EU IASB EU IAS ifrs EU EU ifrs IAS 39 10 Summary Report of the Responses Received to the Commission s Consultation on 3 EU 4 11 12 13 14

3 162 15 973 16 5910 the International Financial Reporting Standard for Small and Medium-sized Entities 2010 5 ifrs for SMEs EU 11 3 2 3,260,000 6,500,000 50 12 3 2 11,400,000 22,800,000 250 13 14 250 10 10 50 50 250 ANNUAL REPORT ON EU SMALL AND MEDIUM-SIZED ENTERPRISES 2009 European Commission 15 142 17 3 SBA Fact Sheet 09 UNITED KINGDOM European Commission 16 382 318 272 SBA Fact Sheet 09 UNITED KINGDOM European Commission 4 17 ASB 18 Financial Reporting Standards FRS 19 20 Financial Reporting Standards for Small Entities FRSSE 21 EU 22 ifrs ifrs FRS EU

4 17 2160 1810 1940 SBA Fact Sheet09 UNITED KINGDOM European Commission 18 1990 The Urgent Issues Task Force UTIF The Committee on Accounting for Smaller Entities CASE The Financial Services and Other Special Industries Committee DSOSIC The Committee on Accounting for Public-benefit Entities CAPE 4 Academic Panel Advisory Panel on With-Profits Life Assurance 2 2010 3 ASB Financial Reporting Council FRC FRC BIS ASB FRC 19 FRS ifrs ASB FRS ifrs FRS ifrs IAS23 IAS40 IAS36 IAS38 IAS12 IAS19 IFRS3 2009 9 20 FRSSE 3,260,000 6,500.

5 000 50 3 2 21 FRSSE FRS FRS 10 FRS 22 EU regulated market of any Member State AIM Alternative Investment Market PLUS AIM AIM ifrs 5 ifrs FRS ifrs FRS FRSSE 2006 1980 FRS 99 FRSSE ASB 3 23 AIM ifrs ifrs for SMEs FRSSE Companies Act 1844 2006 2008 2006 15 Accounting and Report 23 FRS FRSSE ifrs 2010 2 1 EU Directive ifrs for SMEs IASB 6 true and fair

6 View TFV TFV TFV TFV TFV 24 ifrs ifrs ifrs FRS FRSSE 24 TFV 7 2001 Taxes Acts 2001 ifrs FRS FRSSE ifrs FRS FRSSE ifrs FRS FRSSE 25 26 27 28 25 2004 2005 2 ifrs

7 26 Capital Allowance 27 28 8 Handelsgesetzbuch HGB 29 30 31 32 182 33 1342 34 6530 35 DRSC 36 EU ifrs HGB ifrs EU 29 3 2 2 4,840,000 9,680,000 50 30 3 2 2 19,250,000 38,500,000 250 31 3 2 2 19,250,000 38,500.

8 000 250 32 250 10 10 50 50 250 ANNUAL REPORT ON EU SMALL AND MEDIUM-SIZED ENTERPRISES 2009 European Commission 33 152 26 4 SBA Fact Sheet 09 GERMANY European Commission 34 429 484 429 SBA Fact Sheet 09 GERMANY European Commission 35 1920 2220 2390 SBA Fact Sheet 09 GERMANY European Commission 36 HGB 342 1 1998 3 9 DRSC DSR RIC 9 ifrs HGB HGB ifrs HGB HGB EU ifrs 2004 Bilanzrechtsreform gesetz BilReG 2009 Bilanzrechtsmodernisierungs gesetz BilMoG BilReG ifrs 37 BilMoG 38 HGB 39 37 BilReG HGB ifrs ifrs ifrs 38

9 BilMoG HGB 39 Bi