| Project/Area Number |
11430028
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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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| Co-Investigator(Kenkyū-buntansha) |
SHIRATA Yoshiko Tsukuba College of Technology, Assistant Professor, 情報処理学科, 助教授 (80289793)
SHIBA Kenji Kansai University, Faculty of Commerce, Professor, 商学部, 教授 (40154231)
KAWAMURA Yoshinori Waseda University, School of Commerce, Instructor, 商学部, 専任講師 (60247244)
HASEGAWA Tetsuyoshi Ryutu Keizai University, Faculty of Economics, Professor, 経済学部, 教授 (70094985)
TERATSUBO Osamu Sanno University, Faculty of Business Information, Professor, 経営情報学部, 教授 (40288220)
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| Project Period (FY) |
1999 – 2000
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| Project Status |
Completed (Fiscal Year 2001)
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| Budget Amount *help |
¥10,300,000 (Direct Cost: ¥10,300,000)
Fiscal Year 2000: ¥4,500,000 (Direct Cost: ¥4,500,000)
Fiscal Year 1999: ¥5,800,000 (Direct Cost: ¥5,800,000)
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| Keywords | Securities and Exchange Law / Financial Reporting / Accounting for Derivatives / Retirement Benefits / Foreign Currency Transactions / Bankruptcy Prediction / Cash Flow Accounting / International Accounting Standards |
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| Research Abstract |
New financial instruments, which are developed by using innovative financial technologies, are affecting financial reporting. Users of financial information have requested off-balance-sheet information, including unrealized gains and losses on certain financial instruments. The existing accounting system in Japan had been built on the concept of historical cost accounting. However, recent development and improvement on accounting standards introduced mark-to-market accounting for certain financial instrutmts, and report unrealized gains and losses directly in the section of shareholders' equity. New accounting income concept, including comprehensive income, is becoming a prominent issue to be examined.
The objective of this research project is to develop theory and techniques that ensure reliability of the existing historical cost accounting and benefits, including providing useful information, from faithful reporting. Especially, the researchers share the issue of reporting of financial performance, examining specific issues related to accounting for financial instruments, international harmonization of accounting standards, and information about abilities of existence as a going-concern.
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