Research on the Accounting for the Liabilities with Uncertainty
| Project/Area Number |
21730356
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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 | Hokkaido University |
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Principal Investigator |
KUBO Junji 北海道大学, 大学院・経済学研究科, 准教授 (70322790)
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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 |
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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)
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| Keywords | 財務会計 / 負債 / 不確実性 / 蓋然性要件 / 不確実性事象 / 債務性要件 / 将来事象 / 偶発事象 / リスク / 危険 / リスク負債 / 蓋然性規準 / 偶発資産 / 偶発損失 / 富籖 / 資産除去債務 / 資産除去債務基準 / 資産負債の両建処理 / リスク事象 |
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| Research Abstract |
The purpose of this research is to establish a framework of accounting for the risks. As a result of this research, risks that should be shown in the financial statements are clarified. And, two accounting methods for risks were found in US GAAP. The one is suitable to recognize the contingencies, and the other is suitable to recognize the indeterminate expenditures. A framework for the risk accounting is presented as a integration of the two accounting methods.
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Report
(4 results)
Research Products
(9 results)
