抄録
Disclosure and accounting in Japan so far, was the idea of post-processing the performance information mainly, but for proper financial reporting based on IFRS, thinking of pre-management is important. In that situation, the integration of accounting and financial reporting process and enterprise risk management in business management process is required. In Accounting Education of Japan, is not to be considered as a matter of financial reporting and accounting the introduction of IFRS. By leveraging education for integrating and accounting management to IFRS, it is possible to develop a perspective of to enhance enterprise risk management.
