著者

松田 修

出版者

名古屋産業大学

雑誌

名古屋産業大学論集 (ISSN:13462237)

巻号頁・発行日

vol.7, pp.79-88, 2005-11-30

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ASEAN was established in 1967 by the five original member countries, namely, Indonesia, Malaysia, Philippines, Singapore, and Thailand. Brunei Darussalam joined in 1984, Vietnam in 1995, Laos and Myanmar in 1997, and Cambodia in 1999. As the effort for global convergence in accounting, there is a move by countries in ASEAN adapting the standards of IASC and its successor IASB. This paper deals with historical overview of accounting standard-setters and accounting developments in ASEAN.