Akihiro Noguchi

野口 晃弘

野口, 晃弘

Akihiro, Noguchi

Institutional Repositories DataBase (IRDB)

国際財務報告基準とイスラム金融

17470

1000090208314

90208314

Noguchi, Akihiro

41206

Kwansei Gakuin University Repository

 ????????????? ?????????????????? ??????????? ????????????????? ??????????????????????????????????? ????? ???????????????? ?IFRSs? ?????????????????IASB? ?????????????? ????????????????????????? ???????? ????????????????????? ???????????????????????????? ??????????????????????????? ?????????? ?????????????????????????????? ?TheCityUK 2013?? ??????????????????????????? ?Pew Research Center 2012?? ??????????????? ?????????????????????? ?????????????????????????? ??????????????????????????? ???????????????????????????????? ???????????????????????????????????? ???????????????????????????????????????? ?????????????? ???? ?????????????????????? ? ? ?? ??? ??????????????????? ?????????????????????????? ?????????? ???????????? ???????????? ?????? ???????? ?????????????????? ????????????????? ????????????????????????????????????? IASB?????????????????????? IFRSs?????????????????????????? ????????????????????????? ??????????????????????????????????????????????? ??????????????????? ??????????????????????????????? ?????????????????????????????????????????? ?????????????????????????????????????????????????? ?????????????????????? ????? ?????????????????????????? ??????????????????????? ???? ???????????????????????????????????? ??????????????????? ?????????????????????? ??????????????????? ????????????????????????????????? ??? ????? ??????? ?????????????????????????? ????????? ????????????????? ????????????????????????????? ??????????????????? ???????????????????????????? ??? ????? ????????????????????????????????????????? ? ? ????????????????????? ?????????????????????????? ?????????????????????????????? ?????????????????????????????????? ??????????????????????? ?????????????????????????? ??????????????????????? ??? ????? ???????????????? ????????????????????????????????????? ?????????????????? ????????????? ?????????????? ??????????????????????? ?????????????????????????????????????????????????? ??????????????? ?AAOIFI: Accounting and Auditing Organizationfor Islamic Financial Institutions? ???????? ?????????????????? ???????????????????????? ????? AAOIFI????????????????????????????????? ????? IFRSs???????????????????????? AAOIFI??????????????????? ????????????? ?? ?????? ?????????????????????????????????????????????????????? ?? ?????? ??????????? IFRSs??????????????????????????? AAOIFI???????????????????? ?? ?????? ?? AAOIFI??????????????????????????????? ?? ?????? ??????????????????????????????? ???????????????????????? ????????????????????????????????????????????????????????????? ?????????????????????????????????????Napier ?2009? ????? ????? ????????????????????????? ???????????????????????? ??????????????????????????????????????? ???????????????IFRSs??????????????????? Adel and Mustafa ?2013?????? ???????????? IFRSs????????????????????? AAOIFI ????????????? Alsaqqa and Sawan?2013? ?Mohammadrezaei, Banimahd and Saleh ?2013? ???? IFRSs?????????????????????????? ???? Yapa, Kraaland Joshi ?2015? ??????? IFRSs?????????????????????????? ???? IASB?????????? ?????????????????????????????????????????????????????????????????????????????? ????? ???????????? IASB???????????????????????? ????????????????????? IASB???????????????????? ????????????????????? ?AOSSG: Asian-Oceanian Standard-Setters Group? ??????????????????? ????? ??????????????????? AOSSG????????????????????AOSSG?? ??????????????????????? IFRSs??????? ????????? IASB??????? ?????????????? ????????????? ?AOSSG 2009?? ????????????? ??????????? ?????????????????????????????? ??? ????? ????? ????????????????????? ? ? ????????????? ????????????????? ?http://www.aossg.org?????????? ????????????????????? ?AOSSG IFWG? ?? ???????????????????? ???????????????? ???????? ???? ??????? ??? ????????????????? ???? ?????????? ?????? ??????? IFRSs??????????? IASB?????????????? ???????????????? ?????????????????????? IASB????????????????? ????????????????????????????????????? ?http://www.aossg.org/working-groups/financial-reporting-relating-to-islamic-finance???????????????? ???????????????????? ???????????? ?????????????????????????????????????? ???????????? ?????????????????????????? ?AOSSG 2010a, par.15?? ??? ??????????????????????????????????????? ??????? AAOIFI???????????????? ??????????????????????????????? ?AOSSG2010a, pars.1921?? ???? ???????? ??????? ????????? ?????? ??????? ???????????????????????????????????? ???????????????????????????????? ????????????? ???????????????? ????????????? ?AOSSG 2010a, pars.3756?????????????? ?????????????????????????????????????????????????? ???????????????????????????? ?AOSSG 2010a, pars.5775????????????????? ?????????????????????? ??????????????????????????????????? ?AOSSG 2010a, pars.7681?????????????????? ?SPE?????????????????????? SPE??????????????? ??????????????????????????? ??????????????AOSSG 2010a, pars.8293?????????????? ???????? IFRS 4???????????????? ???????????????????????? ????????????????????????????????????????? ????????????? ?AOSSG 2010a, pars.94106????????????? ???????? ??????????????????? ?IFRS?????????????????? ?????????AOSSG 2010a, pars.107121???????????????????????????????????????? AOSSG IF WG ? IASB ??????????????????????????????? ?????? ?AOSSG?????????????????????????????? ?????? ?AOSSG???????????????????????????????? ?????????? ??????????????????????????????????? ????????? IASB??????????? ????????????????????????????????????????? ?????????????? ?? ????????????????????????? ?????????????????????????????? ??????????? ?IFRS????????????????? ???????????????????????????? ????????????????? ? ? ????? IFRS??????????????????? ???????????????????????? ???????????????????????????????????????????????? ???????? ?IFRS Foundation, Consultative Group on Shariah-Compliant Instrumentsand Transactions 2013a???????????????????? ????? IASB???? IFRIC??? AOSSG????????????? ???????? ????????????? ?????? ?????????? ???????? AAOIFI?IFSB ????????????????GCCAAO ???????????????CIBAFI ??????????????????????? ??? ISRA ??????????????????????? E&Y Saudi Arbia? IDBSA ?????????? ???????? ?http: // www.ifrs.org / About-us / IASB /Advisory-bodies / Working-groups / Pages / Shariah-Compliant-Instruments-and-Transactions.aspx??????????? ??????? ??? ???? ?????????????????????????????????? ????? ?IFRS 9?????????? ????? ????????? ??????? ?IFRSFoundation, Consultative Group on Shariah-Compliant Instruments and Transac-tions 2013b?? ????????????????????? IFRS 9 ????????????? ?IFRS Foundation, Consultative Group on Shariah-Compliant Instruments and Transactions 2014a???????????????????????????????????????? IASB???????Mackintosh???????????????IFRS9 ?????????????????? ?IFRS Foundation, ConsultativeGroup on Shariah-Compliant Instruments and Transactions, 2014b? ???????????? ???????????? ?IFRS Foundation, ConsultativeGroup on Shariah-Compliant Instruments and Transactions, 2014c???IFRS 9 ?????????????????? ??? IFRS 9 ?4.1.2????????????????? ??????????????????????????????? ?a? ??????????????????????????????????????????????????? ??? ?b? ???????? ??????????????????????????????????????????????????????? ??????????? ????????????? ?????????????? ???????????? ???? ????????????? ??????????????????????????? ?IFRS Foundation, Consultative Group on Shariah-Compliant In-struments and Transactions, 2014b, par.10?? ????? ??????? ??????????????????????? IFRS 15 ?10?? ? ???????? ????????? ??????? ?????????????????????????????????? ??????? ??????????? ?????? ????? ??????????????????????? ?IFRS Foundation, Consultative Group on Shariah-Compliant Instru-ments and Transactions 2014b, pars.2137???????????????????????????? AAOIFI?????????????????????? ?IFRS Foundation, Consultative Group onShariah-Compliant Instruments and Transactions 2015? ??? IFRS 9 ? 4.1.3??b?????????? ?????????????????????????????? ?????????? ?????????????????????????? ????????????? ?????????? ????????????????? ?par.8?? ????? ??????????????????????????????? ?????????????? ?????????????????????????????????????????????? ???????????????? ????????????????????? ??????????????????????????????? ????????pars.1112?? ???????? IFRS 9 ???????? ???????????????????? ? ? ????????????????????? ?pars.1317?? ????? IFRS 9 ???????????????????????????????????????????? ?pars.1828???? ?????????AOSSG IF WG ??????????????? IASB???????????????? ?????????????? ????????? ??????????????????????? ?AOSSG 2010b??????????????? ???????? IASB/FASB ????????????????????????????????????????? ?IASB/FASB 2011a?? ???????? ??????????????????????????????????????????? ??????????http://www.ifrs.org/Current-Projects/IASB-Projects/Leases/Meeting-Summaries-and-Observer-Notes /Pages / IASB-meetings-Leases-June-2011.aspx????? ?????????? AOSSG IF WG ?????? ???????????????????? ??????? ?IASB/FASB 2011b????????? ??? ?????????????????? ????????????????? AAOIFI?????????? ?????????? ?????????? ??? ?????????????????????????? ??????????????????????? ??????????????? ???????????????? ???????????????????????? ????? ???????????? ????????????????????????? ??????????????????????????????? ?IASB/FASB 2011a???? ?????????????????????????? IASB-FASB??????????????????? ?TRG? ???????? ???????????????????????????????? ???? ?IFRS Foundation/FASB 2015b?? ??????? ??????????????????????????? ???????? ???? ???????????????????????????? ??????????????????????????????????? ??????????????????? ????????????????????????????? ??? TRG?????????????????????????????????? ?IFRS Foundation/FASB 2015a??????????? ???????????????? IFRS 9 ? IAS 32??????????????????? ??????? ???????????????? ????????????????????????????????????????????????????? IFRS 9 ??????????? IFRS 15 ????????????????????????????? ??? IFRS 15 ?????????? ??????????????? ???????????????? ??????????????????? ?IFRS Foundation/FASB 2015a, par.11????????? IFRS 15 ???????????????????????? ??? IFRS 15 ????????????????????? IFRS 15?????? ?????????? ????????????? ?????????????????????????? ???????? ????????????????????? ????????????????????????? ???????????????????????????????????????? ???????????????????????????????????????????????? ?IFRS Founda-tion/FASB 2015a, pars.1314??IFRS 15 ???????????????????????????? ????????????????????????????????????? ???????????????????????????????????????????? ????????????? ?????????? ? ? ????????????? ?????????????????????????????? ?IFRS Foundation/FASB 2015a, par.15?????????? IFRS 15 ???????????????????????????????? ???????????? ??????? ?????????? ???????????????????????????????? ???????? ??? ??????? TRG?????? ?????????????????????????????????????????? ?IFRS Foundation/FASB 2015b, par.36??TRG?????????? ?????????????????????????????????????????? ????????????????????? ????? IASB?????????????????????? ?IFRS Foundation/FASB 2015b, par.37?? ???????????????????? AAOIFI??????????????????????????? ?????? ??????? ??????????????????????????? ????????????? ?????????????????????????????????????????? ????????????? IFRSs????????? ???????????????????????????? ?????? AOSSG IF WG ???????????? IASB????????????????????????? ???????? IFRSs?????????????????? ???? ????????????????? ?????????????????????????????????????IASB???????????????????????????????? ???????????? AOSSG IF WG ??????????????????? IASB??????????? ??????? TRG???????????????????? ???????????????????????????????????????????????????????? ??????????? IFRSs??????????????????????????? ???????????? ???????????????????? AOSSG IF WG ?????????? ????? ?????? ???????? ?????????????????? IASB????????????????????? ?????????????? ????????????????? ???????? ??????????????? ????????????????????????????????????Adel M. S. and Mustafa M. H. ?2013?, “The need of accounting standards for Islamic financialinstitutions: Evidence from AAOIFI,” Journal of Islamic Accounting and Business Research,Vol. 4, No. 1, pp. 6476.Alsaqqa, I. & Sawan, N. ?2013?, “The advantages and the challenges of adopting IFRS intoUAE stock market,” International Journal of Business and Management, Vol. 8, No. 19, pp.123.Asian-Oceanian Standard-Setters Group ?2009?, The Memorandum of Understanding on Asian-Oceanian Standard-Setters Group ?AOSSG?. Retrieved fromhttp://www.aossg.org/docs/Archive/AOSSG_MoU_4_November_2009_Original.pdfAsian-Oceanian Standard-Setters Group, Working Group on Financial Reporting Issues relatingto Islamic Finance ?2010a?, Research Paper: Financial Reporting Issues relating to IslamicFinance, AOSSG.Retrieved fromhttp://www.aossg.org/docs/AOSSG_IF_WG-Research_Paper_11Oct2010.pdfAsian-Oceanian Standard-Setters Group, Working Group on Financial Reporting relating to Is-lamic Finance ?2010b?, AOSSG Islamic Finance Working Group comments on IASB ExposureDraft ED/2010/9 Leases, AOSSG. Retrieved fromhttp://www.aossg.org/docs/WG/Financial_Reporting_relating_to_Islamic_Finance/AOSSG_Islamic_Finance_WG_submission_to_IASB_14-Dec-2010.pdfAsian-Oceanian Standard-Setters Group, Working Group on Islamic Finance ?2011?, AOSSGSurvey: Accounting for Islamic Financial Transactions and Entities, AOSSG. Retrieved fromhttp://www.aossg.org/docs/Publications/AOSSG_Survey_Report_2011_FINAL_CLEAN_29_12_2011.pdf? ? ? ????Asian-Oceanian Standard-Setters Group, Islamic Finance Working Group ?2013?, AOSSGSurvey: Accounting and Islamic Finance in the Middle East and North Africa, AOSSG.Retrieved fromhttp://www.aossg.org/docs/Publications/AOSSG_MENA_Islamic_Finance_Survey%20Findings_Nov_2013.pdfAsian-Oceanian Standard-Setters Group, Islamic Finance Working Group ?2015?, FinancialReporting by Islamic Financial Institutions: A study of financial statments of Islamic financialInstitutions, AOSSG. Retrieved fromhttp://www.aossg.org/docs/Publications/AOSSG_Islamic_Finance_WG-Paper_Post_6th_Meeting-2_Mar15.pdfIFRS Foundation, Consultative Group on Shariah-Compliant Instruments and Transactions?2013a?, Communique: Meeting held on accounting for Sharia-compliant financial instru-ments and transactions, IFRS Foundation. 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S., Kraal, D., & Joshi, M. ?2015?, “The adoption of ‘International AccountingStandard ?IAS? 12 Income Taxes’: Convergence or divergence with local accounting stan-dards in selected ASEAN countries?” Australasian Accounting Business & Finance Journal,Vol. 9, No. 1, pp. 324.????????? ?2008? ???????? ?????????.????????? ?2014? ??????????? ?????? IFRS??????? ?2007? ????????????????????? ?????????????19?? ???? 130134??? ? ? ???????? ?2011? ?AOSSG??????? ?????? ?35?? 1417?????????????????????????????? ?2012? ??????????????????? ???? ?182????? 108120?????? ?2014? ???????????? ?????? ?74????? 2735?????? ?2005? ????????????????????????????????????????????????????????? NUCB Journal of Economics andInformation Science Vol. 49, No. 2, pp. 2747.??? ?2005? ????????????????? ??????????? ???? 101108????? ?2007? ???????????????????????? ??????????? ?10?? 3344?????? ?2007? ?????????? ??????????????????????? ???

IFRSs and Islamic Finance

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国際財務報告基準とイスラム金融

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