International Accounting Standards Committee

...This is because the economic circles, especially those involved in accounting, in each country began to recognize the inconvenience of consolidation and auditing due to the fact that the financial statements of related companies that should be included in the consolidated financial statements of a multinational corporation are prepared based on different accounting methods and audited against different accounting principles due to differences in accounting principles in each country, and the inconvenience of the same company's financial statements being required to be disclosed based on different accounting principles in each country's securities market. Then, accounting associations in each country tried to solve this problem, and the International Accounting Standards Committee (IASC) was established in 1973 with accounting associations in nine countries, Australia, Canada, France, West Germany, Japan, Mexico, the Netherlands, the United Kingdom, and the United States, as founding members. About 90 accounting associations from around the world joined this committee, and by 1983, it had established international accounting standards for more than 20 accounting issues through deliberations by its board of directors. ...

*Some of the terminology referenced in the "International Accounting Standards Committee" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…それは，多国籍企業の連結財務諸表に含まれるべき関係諸会社の財務諸表が各国の会計原則の相違により，異なる会計方法にもとづいて作成され異なる会計原則に照らして監査されることによる連結および監査上の不都合，および各国の証券市場で同一企業の財務諸表が異なる会計原則にもとづく開示を要求されることの不都合を，各国の経済界とくに会計関係者が認識するようになったからである。そして，各国の会計士団体がその解決に取り組み，オーストラリア，カナダ，フランス，西ドイツ，日本，メキシコ，オランダ，イギリス，アメリカの9ヵ国の会計士団体を設立会員として，国際会計基準委員会International Accounting Standards Committee(IASC)が1973年に設立された。この委員会には世界各国の約90の会計士団体が加入し，83年までに，その理事会の審議により20件余りの会計問題につき国際会計基準を定めた。…

※「International Accounting Standards Committee」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報