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Expandability of Accounting Objectives under Japanese Traditional Formation

Research Project

Project/Area Number 09630128
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionWaseda University

Principal Investigator

KAKO Yoshihito  Waseda University, School of Commerce, Professor, 商学部, 教授 (50094967)

Project Period (FY) 1997 – 1998
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)
KeywordsGAAP / 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
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.

Report

(3 results)
  • 1998 Annual Research Report   Final Research Report Summary
  • 1997 Annual Research Report
  • Research Products

    (12 results)

All Other

All Publications (12 results)

  • [Publications] 加古宜士: "外貨換算会計" 加古宜士『財務会計概論(第2版)』中央経済社所収. 245-267 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 加古宜士: "連結財務諸表" 中村忠編著『財務会計の基礎知識』(第2版)所収 中央経済社. 171-203 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 加古宜士: "リース取引会計基準の特徴" 企業会計. 51・1. 62-68 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 加古宜士: "財務会計概論(第2版)" 中央経済社, 290 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Yoshihito KAKO: "Theory of Financial Accounting." Chuo-Keizai-sha. 1-290 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Yoshihito KAKO: "Accounting for Translation of Foreign Currency." cntainded Theory of Financial Accounting by Y.Kako, Chuo-Keizai-sha. 245-267 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Yoshihito KAKO: "Accounting for Consolidated Financial Statements." cntainded Introduction to Financial Accounting by T.Nakamura Chuo-Keizai-sha. 171-203 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] Yoshihito KAKO: "Accounting for Leases." Kigyo-Kaikei (Accounting). Vol.51-No.1. 62-68 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1998 Final Research Report Summary
  • [Publications] 加古宣士: "外貨換算会計" 加古宣士『財務会計概論(第2版)』中央経済社所収. 245-267 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 加古宣士: "連結財務諸表" 中村忠編著『財務会計の基礎知識』(第2版)所収. 171-203 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 加古宣士: "リース取引会計基準の特徴" 企業会計. 51・1. 62-68 (1999)

    • Related Report
      1998 Annual Research Report
  • [Publications] 加古宣士: "財務会計概論(第2版)" 中央経済社, 290 (1998)

    • Related Report
      1998 Annual Research Report

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Published: 1997-04-01   Modified: 2016-04-21  

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