国際会計基準の進化的形成（１） −IAS第２号（棚卸資産）：U.S. GAAPの影響を通して−

This article explicates the evolutionary process of the setting IAS 2 （Inventories），related to the effects of U.S. GAAP. The development of IAS 2 is divided into three periods. During the first period, 1973-1986, IASC published IAS 2 in 1975, mainly based on ARB No.43. IASC had been required to make and ask for concessions in order to deal with different opinions from many countries. During the second period （1987-2000）， IASC improved IAS 2 in 1993, aiming to promote compatibility. During the third period （2001- ）， IASB； that is the restructured board of IASC；improved IAS 2 in 2003, in order to develop a global accounting standard. It is interesting to note that in 2004 FASB published FAS151 in order to converge with IAS 2. As demonstrated by the facts in this paper, the development of IAS 2 was not made by drastic changes, but was an evolutionary process