@article{oai:saku.repo.nii.ac.jp:00000026,
 author = {吉田, 正人},
 journal = {信州短期大学紀要, Bulletin of Shinshu Junior College},
 month = {Feb},
 note = {International harmonization of accounting standards had been made in UN, OECD and EC etc. But International Accounting Standards Committee (IASC) did a central activity of that harmonization. IASC was founded in 1973 and the objectives of IASC are: (a) to formulate and publish in the public interest accounting standards to be observed in the presentation of financial statements and to promote their worldwide acceptance and observance and (b) to work generally for the improvement and harmonization of regulations, accounting standards and procedures relating to the presentation of financial statements. After, IASC was supported in IOSCO and released "Comparability of Financial Statements." Further, because IASC finished "Core Standards", the importance of IAS increasingly grew. IASC was reorganized and IASB works for convergence of accounting standards now.},
 pages = {1--10},
 title = {国際会計基準制定の歴史的経緯考察},
 volume = {18},
 year = {2007}
}