| Project/Area Number |
16H06804
|
|---|
| Research Category |
Grant-in-Aid for Research Activity Start-up
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Tohoku Gakuin University (2017)
Hitotsubashi University (2016) |
|---|
Principal Investigator |
KOGA Yuya 東北学院大学, 経営学部, 講師 (40780383)
|
|---|
| Project Period (FY) |
2016-08-26 – 2018-03-31
|
| Project Status |
Completed (Fiscal Year 2017)
|
| Budget Amount *help |
¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
|
|---|
| Keywords | 会計 / リース会計 / 経済的帰結 / オペレーティング・リース / オフバランス / 実証研究 / 会計学 |
|---|
| Outline of Final Research Achievements |
The purpose of this study is to investigate the economic consequences of on-balance sheet of lease transactions. In this research, I focused on operating lease transactions and investigated the effect of the on-balanced operating leases on contracting role of accounting and the introduction cost of new lease accounting standard released by IASB and FASB. As a result, I found that the on-balance sheet of operating leases could have an impact on the contracting role and introduction cost. As for the influence on the contracting role, I found the interest on the bank borrowing of the company using operating leases whose information environment is not good may be increase by on-balance sheet of operating leases. In terms of the impact on introduction cost, I found there is a possibility the cost of administrative labor to grasp small lease agreement will arise from the elimination of importance criteria for lease transactions.
|
