| Project/Area Number |
07303013
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (A)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 総合 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | KANAGAWA UNIVERSITY |
|---|
Principal Investigator |
TANAKA Hiroshi KANAGAWA UNIVERSITY,FACULTY OF ECONOMIC,PROFESSOR, 経済学部, 教授 (10064875)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
KISIDA Masao KOBE UNIVERSITY,LAW SCHOOL,PROFESSOR, 法学部, 教授 (10030644)
KITAMURA Keiko CHUO UNIVERSITY,FACULTY OF BUSINESS,PROFESSOR, 商学部, 教授 (70055242)
HIRAMATSU Kazuo KANSEIGAKUIN UNIVERSITY,FACULTY OF BUSINESS,PROFESSOR, 商学部, 教授 (40098364)
HAMAMOTO Michimasa YOKOHAMA NATIONAL UNIVERSITY,FACULTY OF BUSINESS,PROFESSOR, 経営学部, 教授 (90091628)
HIROSE Yoshikuni WASEDA UNIVERSITY,SCHOOL OF BUSINESS,PROFESSOR, 商学部, 教授 (80140739)
|
|---|
| Project Period (FY) |
1995 – 1996
|
| Project Status |
Completed (Fiscal Year 1996)
|
| Budget Amount *help |
¥13,700,000 (Direct Cost: ¥13,700,000)
Fiscal Year 1996: ¥6,500,000 (Direct Cost: ¥6,500,000)
Fiscal Year 1995: ¥7,200,000 (Direct Cost: ¥7,200,000)
|
|---|
| Keywords | HISTRICAL COST ACCOUNTING / CURRENT COST ACCOUNTING / REVALUATION OF ASSET / DERIVATIVE / ACCOUNTING RULES IN COMPANY LAW / DISPOSABLE PROFIT / 処分可能利益 / トライアングル体制 / デリバティブ |
|---|
| Research Abstract |
We held many meetings to exchange views on the subjects and two symposiums to express our opinions in public. We also had many interviews with leading certified public accountannts, officers of banks and insurance companies (for example, Nippon Life Insurance, Daiichi Life Insurance, Sanwa Research Institute, Nomura Research Institute, Yamaichi Research Institute), business men, and financial analysis to confirm the underlying concepts on the usefulness of historical cost accounting information and their needs to currennt cost accounting information.
We could throw light on following facts : (1) the situation of the formation of historical cost accounting after the war, (2) the important issues of histotrical cost accounting system under the current economical and social conditions in Japan and the conventional answers to these issues, (3) the possibity to substitute current cost accounting for historical cost accounting.
We have published a part of research results in accounting magazines, bulletins or books. We should like to publish our contributions to the bulletins and other unpublished results in book form.
|
