| 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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| 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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