An Analysis of Financial Reporting Standard Setting Process in FASB and IASB : Case of Financial Performance Reporting
| Project/Area Number |
19730321
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Ritsumeikan Asia Pacific University |
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Principal Investigator |
MAKITA Masashiro Ritsumeikan Asia Pacific University, 国際経営学部, 教授 (60292083)
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| Project Period (FY) |
2007 – 2009
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| Project Status |
Completed (Fiscal Year 2009)
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| Budget Amount *help |
¥2,820,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2009: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2008: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2007: ¥1,000,000 (Direct Cost: ¥1,000,000)
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| Keywords | 財務報告 / グローバル・スタンダード / 国際財務報告基準 / 利益概念 / 業績概念 / 合計基準 / 会計学 / 財務会計 / 業績報告 / 包括利益 / 純利益 / 会計基準 / 国際会計審議会(IASB) / 財務会計基準審議会(FASB) / 会計基準の国際統合 |
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| Research Abstract |
This study focused on standard setting process of financial performance reporting. As result, there clarified that points of discussion were unresolved issue about that "what is performance." And this study pointed out that significance of theory is growing but strategy of standard setter is critical, therefore, underemphasizing on evaluation by constituents may cause unsuccessful result of standard setting.
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Report
(4 results)
Research Products
(3 results)
