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Investigation of a Funds Statement to be incorporated into the System of Financial Information Disclosure for Businesses

Research Project

Project/Area Number 02451084
Research Category

Grant-in-Aid for General Scientific Research (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionWaseda University

Principal Investigator

SOMEYA Kyojiro  Waseda University, School of Commerce, Professor, 商学部, 教授 (20063224)

Project Period (FY) 1990 – 1991
Project Status Completed (Fiscal Year 1991)
Budget Amount *help
¥6,500,000 (Direct Cost: ¥6,500,000)
Fiscal Year 1991: ¥2,000,000 (Direct Cost: ¥2,000,000)
Fiscal Year 1990: ¥4,500,000 (Direct Cost: ¥4,500,000)
KeywordsCash Flows Statement / Statement of Source And Application of Funds / Funds Statement / Statement of Changes In Financial Position / Cash And Cash Equivalents / Statement Of Financial Accounting Standards No. 95 / 財務情報の開示 / 投資意思決定 / 現金資金 / 財務会計基準審議会 / 会計基準の選択 / キヤツシュ・フロ-計算書
Research Abstract

The income statement and balance sheet are well known as means for disclosing financial information pertaining to a business, but in addition tp these. attention has been placed, in recent years, onthe introduction of a fund statement in to the financial information system of businesses.
The present study first of all makes a broad investigation of atement of Financial Accounting Standards, No. 95, 'The Cash Flow Statement', prepared by the Financial Accounting Standards Board. which is responsible for determining accounting standards in the U. S. . Secondly, it includes a survey regarding the possibility of Japanese businesses adopting the same sort of practices. Results are as follows : (I)Up until now, in Statement of Source and Application of Funds as conventionally disclosed by American businesses, and in Statement of Changes in Financial Position as required by the Accounting Principles Board, the American Institute of Certified Public Accountants, the concept of funds was very lo … More osely defined, with statements assuming a multiple nature. Contrary to this. the noteworthy feature of Statement of Financial Accounting Standards, No. 95 is that it defines the mandatory cash flow statement as a statement clarifying changes in cash and cash equivalents, and abandoning the multiplicity contained in the concept of funds. It was concluded that such would adequately serve as a model to be included in the system of financial information disclosure of Japanese businesses. (2)In a questionnaire mailed to the heads of the accounting departments of 1222 companies listed in Section One of the Tokyo Stock Exchange, 60% of 391 responders indicated agreement to the proposition that a cash flow statement be disclosed as part of the financial statements. 40%, however, were not in agreement, and several problems yet remain. In light of such awareness on the part of accounting officials in Japanese businesses regarding the cash flow statement, it was concluded that the solution of such problems can only come about through further investigation and the formulation of persuasive arguments. Less

Report

(3 results)
  • 1991 Annual Research Report   Final Research Report Summary
  • 1990 Annual Research Report
  • Research Products

    (18 results)

All Other

All Publications (18 results)

  • [Publications] 染谷 恭次郎: "会計基準選択の社会経済的影響" 企業会計. 43. 66-75 (1991)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] Someya,Kyojiro: "The Role of Accounting in Industry and Society" The Waseda Business&Economic Studies. 27. 1-12 (1991)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] 染谷 恭次郎: "キャッシュ・フロ-計算書に対する会社経理担当者の意識" 産業経理. 52. (1992)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] Someya,Kyojiro: "The Use of Funds and Cash Flows Statements in Japan" The Waseda Business&Economic Studies. 28. (1992)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] Banerjee,Bhabatosh: "Contemporary Issues in Accounting Research(このうち233ー240ペ-ジを執筆した)" Indian Accounting Association Research Foundation,Calcutta, 338 (1991)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] 染谷 恭次郎: "資金計画のたて方(第3版)" (株)中央経済社, 368 (1992)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] Someya, Kyojiro: "Accounting Standard Selection and its Socio-Economic Consequences" Kigyoukaikei. 43. 66-75 (1991)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] Someya, Kyojiro: "The Role of Accounting in Industry and Society" The Waseda Business & Economic Studies. 27. 1-12 (1991)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] Someya, Kyojiro: "Survey of Awareness of Company Accounting Officials Regarding the Statement of Cash flows" Sangyoukeiri. 52. (1992)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] Someya, Kyojiro: "The Use of Funds and Cash Flows Statement in Japan" The Waseda Business & Economic Studies. 27. (1992)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] Someya, Kyojiro: "Socio-Economic Environments and the Function of Accounting" "Contemporary Issues in Accounting Research", edited by B. Banerjee. Indian Accounting Association Research Foundation. 233-240 (1991)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] Someya, Kyojiro: Chuokeizaisya. Financial Planning, 3rd edition, 368 (1992)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1991 Final Research Report Summary
  • [Publications] 染谷 恭次郎: "キャッシュ・フロ-計算書に対する会社経理担当者の意識" 産業経理. 52. (1992)

    • Related Report
      1991 Annual Research Report
  • [Publications] Someya,Kyojiro: "The Role of Accounting in Industry and Society" The Waseda Business&Economic Studies. 27. 1-12 (1991)

    • Related Report
      1991 Annual Research Report
  • [Publications] Someya,Kyojiro: "The Use of Funds and Cash Flow Statements in Japan" The Waseda Business&Economic Studies. 28. (1992)

    • Related Report
      1991 Annual Research Report
  • [Publications] 染谷 恭次郎: "資金計画のたて方(第3版)" (株)中央経済社, 368 (1992)

    • Related Report
      1991 Annual Research Report
  • [Publications] 染谷 恭次郎: "会計基準選択の社会経済的影響" 企業会計. 43. 66-75 (1991)

    • Related Report
      1990 Annual Research Report
  • [Publications] Barierjee,Bhabatosh: "Contemporary Issues in Accounting Research(このうち染谷は233ー240ペ-ジを執筆している)" Indian Accounting Association Research Foundation,Calcutta, 338 (1991)

    • Related Report
      1990 Annual Research Report

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Published: 1990-04-01   Modified: 2016-04-21  

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