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Modern Significances of the Concept of Profit and Reconstructions of Accounting Theory

Research Project

Project/Area Number 15330092
Research Category

Grant-in-Aid for Scientific Research (B)

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

Principal Investigator

KITAMURA Keiko  Chuo University, Faculty of Commerce, Professor, 商学部, 教授 (70055242)

Co-Investigator(Kenkyū-buntansha) SAWA Etuso  Chuo University, Graduate School of International Accounting, Professor, 大学院・国際会計研究科, 教授 (00296740)
TOMIZUKA Yoshikazu  Chuo University, Graduate School of International Accounting, Professor, 大学院・国際会計研究科, 教授 (10147001)
ISHIKAWA Tetsurou  Chuo University, Faculty of Commerce, Professor, 商学部, 教授 (00147000)
ASAKURA Kazutoshi  Chuo University, Faculty of Commerce, Professor, 商学部, 教授 (90231878)
SATOU Nobuhiko  Meiji University, Graduate School of Professional Accountancy, Professor, 大学院・会計専門職研究科, 教授 (20225981)
Project Period (FY) 2003 – 2005
Project Status Completed (Fiscal Year 2005)
Budget Amount *help
¥10,900,000 (Direct Cost: ¥10,900,000)
Fiscal Year 2005: ¥2,600,000 (Direct Cost: ¥2,600,000)
Fiscal Year 2004: ¥5,300,000 (Direct Cost: ¥5,300,000)
Fiscal Year 2003: ¥3,000,000 (Direct Cost: ¥3,000,000)
KeywordsProfit / Financial Performance / Comprehensive Income / Financial Reporting / Cash Flow / Net Income / perating Income / Economic Income / キャッシュフロー / 当期純利益
Research Abstract

The objectives of this study are to clarify modern significances of the concept of profit which is the core of accounting information, to examine its usefulness, and to suggest a desirable concept of profit in reconstructing accounting theory in the future. The concept of profit has been examined from various points of view so far, and some authors might doubt why we treat the concept again. But it is necessary to clarify its significances because it is this time when the function expected for accounting is shifting from interest adjustment to decision making, and therefore this project is just our duty as accounting academics.
We have devoted ourselves to make a final report with discussing several issues among these study group members, based upon the findings we have already got during three years. This final report consists of four Parts. In Part 1 and 2, we examine the basic concepts of profit in IFRS, EU, U.S.A., the U.K., Australia and Japan, and in Part 3, we analyze the questionnaire to Japanese companies and summarize hearing findings concerning the concept of profit, comparing Japanese companies with foreign ones. Finally in Part 4, we discuss the concept of profit in relation to the concept of realization and asset at revenue recognition as modern task toward reconstructing accounting theory, and conclude this final report with suggesting necessity to let cash flow information coexist in the framework of accrual basis accounting.

Report

(4 results)
  • 2005 Annual Research Report   Final Research Report Summary
  • 2004 Annual Research Report
  • 2003 Annual Research Report
  • Research Products

    (36 results)

All 2006 2005 2004

All Journal Article (36 results)

  • [Journal Article] 時価情報と業績報告2006

    • Author(s)
      佐藤 信彦
    • Journal Title

      会計(森山書店) 169巻1号

      Pages: 34-47

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 収益認識における実現概念の位置づけ2006

    • Author(s)
      田代 樹彦
    • Journal Title

      名城論叢(名城大学) 6巻4号

      Pages: 125-137

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Annual Research Report 2005 Final Research Report Summary
  • [Journal Article] 将来事象の認識と測定2006

    • Author(s)
      渡辺 竜介
    • Journal Title

      経理研究(中央大学経理研究所) 49号

      Pages: 256-266

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Annual Research Report 2005 Final Research Report Summary
  • [Journal Article] 研究ノート「リース取引の会計処理及び開示に関する実務指針」の再検討2006

    • Author(s)
      佐藤 信彦
    • Journal Title

      会計論纂(明治大学大学院会計家専門職研究科) 1号

      Pages: 105-117

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Using Market Price Information in reporting Financial Performance2006

    • Author(s)
      Sato, Nobuhiko
    • Journal Title

      KAIKEI (Accounting) Vol.169-1

      Pages: 34-37

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] On the Concepts of Realization as Revenue Recognition Criteria2006

    • Author(s)
      Tashiro, Tatsuhiko
    • Journal Title

      Meijio Review(Meijo Univ.) Vol.6-4

      Pages: 125-137

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Recognition and Measurement of Future Events2006

    • Author(s)
      Watanabe, Ryusuke
    • Journal Title

      The Accounting Research(The Institute of Accounting Research Chuo Univ.) No.49

      Pages: 256-266

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Revisiting Practical Guidelines on Accounting Standards for, and Disclosure of, Lease Transactions2006

    • Author(s)
      Sato, Nobuhiko
    • Journal Title

      Meiji Accounting Review(Meiji Univ.) No.1

      Pages: 105-117

    • NAID

      120001438946

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 時価情報と業績報告2006

    • Author(s)
      佐藤 信彦
    • Journal Title

      会計 169巻1号

      Pages: 34-47

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 研究ノート「リース取引の会計処理及び開示に関する実務指針」の再検討2006

    • Author(s)
      佐藤 信彦
    • Journal Title

      経理研究(中央大学経理研究所) 49号

      Pages: 256-266

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 包括利益2005

    • Author(s)
      佐藤 信彦
    • Journal Title

      氏原茂樹編集『国際財務会計論』(税務経理協会)

      Pages: 159-169

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 金銭債権の会計処理-貸倒れの取扱いを中心にして-2005

    • Author(s)
      佐藤 信彦
    • Journal Title

      経済集志(日本大学経済学研究会) 74巻4号

      Pages: 63-74

    • NAID

      40006643047

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 債権の貸倒見積高算定の検討-キャッシュ・フロー会計の視点から2005

    • Author(s)
      西山 徹二
    • Journal Title

      高千穂論叢(高千穂大学商学会) 39巻3号

      Pages: 17-33

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] のれん・連結調整勘定の会計処理2005

    • Author(s)
      佐藤 信彦
    • Journal Title

      週間経済財務(税務研究会) 2730号

      Pages: 20-23

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 新会計基準における論理的不整合-金銭債権と金銭債務の簿記処理に関連して-2005

    • Author(s)
      佐藤 信彦
    • Journal Title

      日本簿記学会年報(日本簿記学会) 20号

      Pages: 30-35

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 会計論からみた資本の部の変容・資本と利益の区分をめぐって2005

    • Author(s)
      梅原 秀雄
    • Journal Title

      企業会計(中央経済社) 57巻9号

      Pages: 34-41

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Comprehensive Income2005

    • Author(s)
      Sato, Nobuhiko
    • Journal Title

      in International Financial Accounting (ed.By Shigeki Ujihara), (Zeimukeirikyoukai)

      Pages: 159-169

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Accounting for Receivables2005

    • Author(s)
      Sato, Nobuhiko
    • Journal Title

      KEIZAISHUSHI,(Nihon Univ.) Vol74-4

      Pages: 63-74

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] A Study on Hedge Accounting for Forecasted Transaction2005

    • Author(s)
      Watanabe, Ryusuke
    • Journal Title

      The Accounting research(The Institute of Accouniting Research Chuo Univ.) No.48

      Pages: 274-286

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Examination of the Methods for Estimates of Future Credit Losses-From the Viewpoint of a Caash Flow Accounting-2005

    • Author(s)
      Nishiyama, tetsuji
    • Journal Title

      Takachiho Ronsou(Takachiho Univ.) Vol.39-3

      Pages: 17-33

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Amortization of Goodwill2005

    • Author(s)
      Sato, Nobuhiko
    • Journal Title

      Business Finance(Zeimukennkyuukai) No.2730

      Pages: 20-23

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Inconsistencies between Newly developed Accounting Standards in Japan2005

    • Author(s)
      Sato, Nobuhiko
    • Journal Title

      Journal of Japan Boki Association No.20

      Pages: 30-35

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] The Changing Concepts of Capital in Japanese Accounting Standards2005

    • Author(s)
      Umehara, Hidetsugu
    • Journal Title

      Business Accounting(Chuokeizaisya) Vol.57-9

      Pages: 34-41

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] のれん・連結調整勘定の会計処理2005

    • Author(s)
      佐藤 信彦
    • Journal Title

      週間経営財務(税務研究会) 2730号

      Pages: 20-23

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 新会計基準における論理的不合理-金銭債権と金銭債務の簿記処理に関連して-2005

    • Author(s)
      佐藤 信彦
    • Journal Title

      日本簿記学会年報(日本簿記学会) 20号

      Pages: 30-35

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 会計理論からみた資本の部の変容・資本と利益の区別をめぐって2005

    • Author(s)
      梅原 秀継
    • Journal Title

      企業会計(中央経済社) 57巻9号

      Pages: 34-41

    • Related Report
      2005 Annual Research Report
  • [Journal Article] 包括利益2005

    • Author(s)
      佐藤 信彦
    • Journal Title

      国際財務会計論(氏原茂樹編著)(税務経理協会)

      Pages: 159-169

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 金銭債収の会計処理-貸倒れの取扱いを中心にして-2005

    • Author(s)
      佐藤 信彦
    • Journal Title

      経済集志(日本大学経済学研究会) 74巻第4号

      Pages: 63-74

    • Related Report
      2004 Annual Research Report
  • [Journal Article] リースと減損にみる会計的測定2004

    • Author(s)
      北村敬子
    • Journal Title

      会計人コース(中央経済社) 39巻10号

      Pages: 4-8

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] セール・アンド・リースバック取引-リスク移転とオフバランス化2004

    • Author(s)
      佐藤 信彦
    • Journal Title

      企業会計(中央経済社) 56巻8号

      Pages: 41-48

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] 予定取引に対するヘッジ会計に関する-考察2004

    • Author(s)
      渡辺 竜介
    • Journal Title

      経理研究(中央大学経理研究所) 47号

      Pages: 274-286

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Accounting Measurement in Lease and Impairment2004

    • Author(s)
      Kitamura, Keiko
    • Journal Title

      Kaikeijin Cource (Chuokeizaisya) Vol.39-10

      Pages: 4-8

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] Accounting for Sale-and-Lease back Transaction2004

    • Author(s)
      Sato, Nobuhiko
    • Journal Title

      Business Accounting(Chuokeizaisya) Vol.56-8

      Pages: 41-48

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2005 Final Research Report Summary
  • [Journal Article] リースと減損にみる会計的測定2004

    • Author(s)
      北村 敬子
    • Journal Title

      会計人コース(中央経済社) 39巻第10号

      Pages: 4-8

    • Related Report
      2004 Annual Research Report
  • [Journal Article] セール・アンド・リースバック取引-リスク移転とオフバランス化-2004

    • Author(s)
      佐藤 信彦
    • Journal Title

      企業会計(中央経済社) 56巻第8号

      Pages: 41-48

    • Related Report
      2004 Annual Research Report
  • [Journal Article] 予定取引に対するヘッジ会計に関する一考察2004

    • Author(s)
      渡辺 竜介
    • Journal Title

      経理研究(中央大学経理研究所) 2004年3月号

      Pages: 274-286

    • Related Report
      2004 Annual Research Report

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Published: 2003-04-01   Modified: 2016-04-21  

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