| Project/Area Number |
09630128
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
KAKO Yoshihito Waseda University, School of Commerce, Professor, 商学部, 教授 (50094967)
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| Project Period (FY) |
1997 – 1998
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| Project Status |
Completed (Fiscal Year 1998)
|
| Budget Amount *help |
¥1,500,000 (Direct Cost: ¥1,500,000)
Fiscal Year 1998: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 1997: ¥900,000 (Direct Cost: ¥900,000)
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| Keywords | GAAP / Translation of Foreign Currency / Accounting for Leases / Consolidated Financial Statements / Reformation of Accounting System / オフ・バランス情報 / デリバティブ / リ-ス会計 / 外資換算会計 / 連結会計 |
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| Research Abstract |
Purpose of this study is researching whether expandability of accounting objectives under Japanese traditional formation.
Results of our study are as follows ;
1. Province, aim and function of Generally Accepted Accounting Principles under Japanese traditional formation.
2. Expandability of accounting for translation of foreign currency.
3. Expandability of accounting for leases.
4. Expandability of accounting for consolidated financial statements..
5. Recent tendency and future prospects concerning the reformation of accounting system in Japan.
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