上埜進甲南大学教授のマレーシア・タイへの研究出張 (22-28 February, 1998) 記です。  　
　

Malaysia (001-60)
   Feb. 22 8.15(Kyoto)-- 11.40(Osaka) --JL721--19.45(Kuala Lumpur)
  three nights at Hotel Nikko Kuala Lumpur(Phone03-261-1111, Fax03-261-1122 )

Feb. 23
 MACPA, MIA（collecting materials of Malaysian Financial Disclosure Practices）
Feb. 24
 Coopers & Lybrand Mr.Hanai, CPA(Phone 3-441-8699)
 Ms. Shirley Goh(Phone 3-442-1491)
 Tomen KK.、Nikko Securities

Feb . 25  
 10.50(Hotel)-- 12.50(Kuala Lumpur)--TG416--13.55(Bangkok)

Thailand (001-66)
Feb. 25
 10.50(Hotel)-- 12.50(Kuala Lumpur)--TG416--13.55(Bangkok)
 three nights at Hotel Nikko Bangkok(Phone02-274-1515, Fax02-274-1500 )
Feb. 26
  Dr. Srisuda Chongsithiphol (Office 2-671-7540, Home2-943-2374 )
Feb. 27
  Chulalonkorn University (Phone 2-218-3331, Fax2-218-3398)
 Ms. Piem, International Cooperation Service Officer
Feb. 28
  7.10(Hotel)- 9.10(Bangkok)--JL728--16.10(Osaka)

 to Ms. Shirley Goh, Resident Partner 花井祐風, CPA
    Coopers & Lybrand Malaysia Office

The interviews with accounting and/or international management professors(e.g. members of Malaysian Accounting Association), and expatriates of Japanese and /or U.S. MNEs constitute a significant part of my research.

 to Dr. Srisuda Chongsithiphol (Bangkok University)Office Home

 I have been conducting an international comparative research on management and accounting control practices in a couple of years. In Bangkok, I would like to have interviews with expatriates of Japanese and /or U.S. MNEs. I also wish to have a chance of exchanging opinions with accounting and/or international management professors of universities in Thailand.

Feb. 23 and 24
　 MACPA, MIA　 Malaysian Financial Disclosure Practices　

(1) Do you have guidebooks on accounting and auditing practices published by either MACPA or MIA?

(2)please explain MACPA and MIA, disclosure practices, stock exchanges, and public companies.　

(3)Accounting firms in Malaysia

(4) Accounting Principles (who is the standard setting body, i.e., FASB)
 history, contents,
 Financial Accounting Standards
 Cost Accounting Standards
 Auditing Standards

(5) regulations by securities act, stock exchange low and by commercial code.
 (a member of International Organization of Securities Commissions, IOSCO ?)

(6) Financial Statements disclosed
 PL, BS, Cashflow Statement, and

(7) Measurement practices
 Valuation basis of assets, historical cost methods(the lower of cost and market) vs. current costs
 FIFO vs. LIFO
 Depreciation methods
 Intangible goodwill, R&D expenses, Patents

(8)Consolidation practices

(9)harmonization with IASC standards

(10)What are current issues?
 How to provide financial reporting with the same credibility and integrity produced by U.S. Standards?

Feb. 24
 Coopers & Lybrand Mr.Hanai, CPA(Phone 3-441-8699)
 Ms. Shirley Goh(Phone 3-442-1491)

トーメンおよび日興証券とのインタビューでの質問項目
 （1）現地法人の経営管理のあり方
    事業の概要、組織図、資本関係と報告体系（統括事業部、統括会社）
　　権限・責任の委譲と仕事の進め方、
　　本国派遣者と現地採用者の権限関係
    長期経営計画、経営戦略の策定
    利益計画、予算管理、業績評価、報酬システム
    制度上（監督官庁、納税）現地で必要とされる財務諸表

 （2）日本本社の係わり方
  人事
  経営方針、戦略、長期計画、利益計画、予算編成方針、予算への関与
  本社が提示する目標、業績評価基準
　日本本社が要求する財務数字（売上高、資本効率、資産効率）
  フォーマット、頻度、決算時における数字の作り込み
  現地法人および本国派遣者に対する本社の評価項目

 （3）個別問題
    欧米企業の経営管理の相違（権限委譲、現地化）
   資金管理と為替リスク管理（権限ー責任関係、内部牽制）