Changing Corporate Behavior and Economic Consequences of Insurance Liabilities by Evaluated Fair value
| Project/Area Number |
20730303
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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 | University of Shizuoka |
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Principal Investigator |
UENO Takefumi University of Shizuoka, 経営情報学部, 講師 (40405147)
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| Project Period (FY) |
2008 – 2010
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2009: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2008: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 保険負債 / 公正価値 / 企業行動 / 金融ビッグバン / 金融検査 / 護送船団方式 / 相互会社 / 保険契約の会計基準 / IFRS / 株式会社 |
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| Research Abstract |
This research expects the economic consequences of the new Insurance accounting standards by IASB. First, I explore differences between IFRS and currently GAAP. And then, I expect the economic consequences. Currently GAAP has a system to protect insurers. If new insurance accounting standards has adopted Japanese insurance companies, they have to change their management policy. This means that Japanese insurance industry will be in the same field in other industry.
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Report
(4 results)
Research Products
(14 results)
