YANAGA MASAO    Department   Professional Graduate School  , Graduate School of Professional Accountancy    Position   Professor
Research Period	2007～2010
Research Topic	Legal Status of Accounting Standards in Companies Legislation
Research Type	KAKENHI Research
Consignor	Japan Society for the Promotion of Science
Research Program Type	Grant-in-Aid for Scientific Research (B)
KAKENHI Grant No.	19330019
Representative Person	YANAGA Masao
Details	The nature of the accounting standards setting bodies varies from countries to countries. In the same way, the legal backing given to the accounting standards differs as well : explicit recognition of the accounting standards, explicit recognition in the preparatory legislative documents, comply-or-explain approach, recognized as a custom or customary law, etc.. In all countries surveyed, there have been discussions over the tension between democratic legitimacy and expertise legitimacy.