Analysis on judgments of auditors and analysts relating to contractual obligations
| Project/Area Number |
21530477
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Senshu University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
SATOU Nobuhiko 明治大学, 会計専門職研究科, 教授 (20225981)
OZAWA Michihiro 立教大学, 経済学部, 准教授 (50362819)
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| Research Collaborator |
MILLER Malcolm University of New South Wales, Associate Head of School, Australian School of Business, Associate Professor
COULTON Jeff University of New South Wales, Australian School of Business, Senior Lecturer
WONG Leon University of New South Wales, Australian School of Business, Lecturer
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2010: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2009: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 財務会計 / 国際会計 / リース / 負債性 / 契約上の債務 |
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| Research Abstract |
Accounting information relating to contractual obligations is presented on the financial statements or in the footnote because of permission of alternative accounting treatments and no strict rules for accounting for them. We examined the necessity for moving several items from footnote to on the financial statements to figure out financial risks correctly and also the necessity of single accounting treatment relating to obligations arising from contracts.
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Report
(4 results)
Research Products
(17 results)
