| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2011: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2010: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2009: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Research Abstract |
Not-for-Profit Organizations in Japan raise fund from Governments(Japan and/or local governments). However, it is required that Not-for-Profit Organizations raise fund from contributions and donations of the general public in future. In order to make decisions for the donors, therefor, the accounting information should include the information regarding the public interest and the efficiency et al. Then, because Not-for-Profit Organizations have no equity holders, the accounting point of view should be not the proprietary theory but the entity theory.
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