| Budget Amount *help |
¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2019: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2018: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Outline of Final Research Achievements |
This research constructs multi-column financial statements based on the events theory. Multi-column financial statements can provide both fair value data and historical data separately. By this system, users can analyze and evaluate both historical cash flow data and predictive fair value data separately for their decision making. This research clarified the theoretical foundations and basic structure for multi-column financial statements, developing the events theory. It also demonstrated how to construct two-column financial statements using the example of marketable securities.
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