| Budget Amount *help |
¥18,460,000 (Direct Cost: ¥14,200,000、Indirect Cost: ¥4,260,000)
Fiscal Year 2010: ¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2009: ¥6,110,000 (Direct Cost: ¥4,700,000、Indirect Cost: ¥1,410,000)
Fiscal Year 2008: ¥5,330,000 (Direct Cost: ¥4,100,000、Indirect Cost: ¥1,230,000)
Fiscal Year 2007: ¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
|
|---|
| Research Abstract |
The nature of the accounting standards setting bodies varies from countries to countries. In the same way, the legal backing given to the accounting standards differs as well : explicit recognition of the accounting standards, explicit recognition in the preparatory legislative documents, comply-or-explain approach, recognized as a custom or customary law, etc.. In all countries surveyed, there have been discussions over the tension between democratic legitimacy and expertise legitimacy.
|
