| Project/Area Number |
14530166
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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 | Hitotsubashi University |
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Principal Investigator |
MANDAI Katsunobu Hitotsubashi University, Graduate School of Commerce and Management, Professor, 大学院・商学研究科, 教授 (80209709)
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| Project Period (FY) |
2002 – 2004
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| Project Status |
Completed (Fiscal Year 2004)
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| Budget Amount *help |
¥2,300,000 (Direct Cost: ¥2,300,000)
Fiscal Year 2004: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 2003: ¥800,000 (Direct Cost: ¥800,000)
Fiscal Year 2002: ¥900,000 (Direct Cost: ¥900,000)
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| Keywords | equity accounting / information accounting / net income / comprehensive income / asset and liability view / revenue and expense view / conceptual framework / 固定資産の時価評価 / 企業結合 / 公正価値 / のれん / 国際会計基準 / 財務報告 / 商法会計 / 企業会計原則 / 減損会計 |
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| Research Abstract |
This research focuses on the relationship between accounting profits and accounting functions from the institutional and conceptual view. There are tow accounting profits, net income(realized profit) and comprehensive income. Equity accounting (resolving conflicts of interested parties) and information accounting are well-known as accounting functions.
Japanese accounting standards intend information accounting and introduce net income. On the contrary Japanese commercial law intends equity accounting and introduces net income.
International Accounting Standards Board intends information accounting and introduces comprehensive income instead of net income. Further IASB seeks information about the current value of an entity by financial reporting.
Accounting standards in the United Kingdome of Great Britain and Northern Ireland intend information accounting and introduce an information set approach instead of a single performance indicator like net income.
A conclusion is drawn from this research that there is no fixed relationship between accounting profits and accounting functions.
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