Accounting principles

Japanese: 会計原則 - かいけいげんそく（英語表記）accounting principles

It is a standard for accounting judgment that crystallizes the accounting practices of a company. In Japan, the Corporate Accounting Standards, which are used today, were established in 1949, following the Financial Statements Standards established before World War II. The preamble states, "The Corporate Accounting Standards are a summary of those practices that have developed in the practice of corporate accounting that are generally recognized as fair and reasonable, and are standards that all companies must follow when processing their accounts, even if they are not required by law." The Corporate Accounting Standards also have practical effect as standards that certified public accountants must follow when auditing the financial statements of listed companies in accordance with the provisions of the Financial Instruments and Exchange Act.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

企業の会計上の慣習の結晶として会計的判断の基準となるもの。日本では第2次世界大戦前の財務権表準のあとをうけて，1949年に今日にいたる企業会計原則が設定された。その前文は「企業会計原則は企業会計の実務のなかに慣習として発達したもののなかから一般に公正妥当と認められたところを要約したものであって，法令によって強制されなくても，すべての企業がその会計を処理するにあたって従わなければならない基準である」と述べる。また企業会計原則は，公認会計士が金融商品取引法の規定によって行なう上場会社の財務諸表の監査において従わなければならない基準として実質的効力をもつ。

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