| Project/Area Number |
02301095
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| Research Category |
Grant-in-Aid for Co-operative Research (A)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
ARAI Kiyomitsu (1991) Waseda University School of Commerce, Professor, 商学部, 教授 (60063351)
新井 清光 (1990) 早稲田大学, 商学部, 教授 (30063358)
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| Co-Investigator(Kenkyū-buntansha) |
NOMURA Kentaro Kobe University of Commerce, School of Economics and Business Administration, Pr, 商経学部, 教授 (00047474)
MASAOKA Mitsuhiro Ryukoku, University, Faculty of Business Administration, Professor, 経営学部, 教授 (80101608)
HARA Mitsutoshi Osaka Gakuin University, Faculty of Commerce, Assistant Professor, 商学部, 助教授 (90121756)
OTAKA Yoshizumi Nanzan University, Department of Management Studies, Professor, 経営学部, 教授 (40065438)
OTA Masahiro Fukuoka University, Faculty of commerce, Professor, 商学部, 教授 (20090269)
HIROSE Yoshikuni Waseda University, School of Commerce, Assistant Professor
HASEGAWA Tetsuyoshi Ryutsu Keizai University, Faculty of Economics, Professor
TSUMORI Tsunehiro Kyusyu University, Faculted Economy, Professor
KITAMURA Keiko Chuo University, Faculty of Commerce, Professor
SHIRATORI Shonosuke Seijo University, Department of Economics, Professor
北村 敬子 中央大学, 商学部, 教授 (70055242)
長谷川 哲嘉 流通経済大学, 経済学部, 教授 (70094985)
白鳥 庄之助 成城大学, 経済学部, 教授 (60054491)
津守 常弘 九州大学, 経済学部, 教授 (40037114)
広瀬 義洲 早稲田大学, 商学部, 助教授 (80140739)
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| Project Period (FY) |
1990 – 1991
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| Project Status |
Completed (Fiscal Year 1991)
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| Budget Amount *help |
¥9,000,000 (Direct Cost: ¥9,000,000)
Fiscal Year 1991: ¥3,000,000 (Direct Cost: ¥3,000,000)
Fiscal Year 1990: ¥6,000,000 (Direct Cost: ¥6,000,000)
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| Keywords | accounting standards / accounting principles / Business Accounting Deliberation Council / Japanese Institute of Certified Public Accountants / International Accounting Standards Committee / International Organization of Securities Commissions_ / United Nations / 経済協力開発機構 / IASC / IOSCO / 企業会計原則 / 国際証券監督者機構 |
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| Research Abstract |
During 1990-1991, we had made such research activities as follows:
(1) Research report by investigators.
Investigators deliberately surveyed and analized the accounting standards setting activities in each country or international organization, based on the original literatures. Furthermore, we all discussed about each investigator's research reporting.
(1) Japan (Arai, Kiyomitsu); (2) United States (Hirose, Yoshikuni); (3) United Kingdom (Hara, Mitsutoshi); (4) Australia and New Zealand (Ota, Masahiro); (5) Asian countries (Otaka, Yoshizumi); (6) France (Nomura, Kentaro); (7) Germany (Tsumori, Tsunehiro); (8) Canada (Masaoka, Mitsuhiro); (9) United Nations (Kitamura, Keiko)
(2) Hearing from the relevant persons.
(1) IASC (Tokunaga, Tadaaki; Japanese representative); (2) IOSOCO (Nakagawa, Ryusin; Ministry of Finance); (3) JICPA (Fujita, Atsuo; research manager); (4) United Nations (Fujita, Yukio; Waseda University), (5) OECD (Yamada, Tatsumi; Corporate Finance Research Institute)
(3) Publicize the research results on JICPA Journal.
(4) Publish the final results by the book, entitled "Development of Accounting Standards: Present Status of Main Standards Bodies Throughout the World." (Chuo-Keizaisha Co.)
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