| Project/Area Number |
12430031
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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 | The University of Tokyo |
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Principal Investigator |
SAITO Shizuki The University of Tokyo, Graduate School of Economics, Professor, 大学院・経済学研究科, 教授 (80107482)
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| Co-Investigator(Kenkyū-buntansha) |
SAKURAI Hisakatsu Kobe University, Graduate School of Business Administration, Professor, 大学院・経営学研究科, 教授 (10127368)
OBINATA Takashi The University of Tokyo, Graduate School of Economics, Associate Professor, 大学院・経済学研究科, 助教授 (20224305)
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| Project Period (FY) |
2000 – 2002
|
| Project Status |
Completed (Fiscal Year 2002)
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| Budget Amount *help |
¥5,400,000 (Direct Cost: ¥5,400,000)
Fiscal Year 2002: ¥2,200,000 (Direct Cost: ¥2,200,000)
Fiscal Year 2001: ¥1,400,000 (Direct Cost: ¥1,400,000)
Fiscal Year 2000: ¥1,800,000 (Direct Cost: ¥1,800,000)
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| Keywords | accounting standards / value of information / balance sheet approach / fair value accounting / comparability |
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| Research Abstract |
Publication of a monograph entitled Conceptual Foundations of Accounting Standards (in Japanese, Chuo-Keizai Publishing Co., 2002) which addressed the global convergence of accounting standards, income determination under the balance sheet approach, information value of accounting income, applicability of fair value accounting, etc.
A summary of contents is:
1.Uses of Accounting Information
2.Social Systems of Financial Reporting
3.Qualitative Characteristics of Accounting Information
4.Entity for Financial Reporting
5.Accounting Views of Income
6.Allocation of Cash Flows and Valuation of Assets
7.Valuation of Financial Instruments
8.Valuation of Non-financial Assets
9.Concepts and the Information Value of Accounting Income (Comprehensive Income and Net Income)
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