| Project/Area Number |
21730364
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Kanazawa University |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2009 – 2011
|
| Project Status |
Completed (Fiscal Year 2011)
|
| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
|
|---|
| Keywords | 会計学 / 財務会計 / 事象理論 / サイクル / キャッシュフロー / 財務諸表 / 財務報告 / 会計モデル / 事象サイクル / 複式記入 / 元帳 / 会計的記号 |
|---|
| Research Abstract |
This research modeled the element of cycle in the events theory, and examined its implications for financial reporting.As a result
Takeshima and Sorter (2009) derived four cycle concepts:the cash, investing, financing, and earnings cycles.
This research presented that conventional financial statements classify and report events quantified in terms of past, present, and highly certain future cash flows in line with these four cycle concepts.
It pointed out that risks and other predictive data can be disclosed in a separate report outside the current financial statements through various quantitative and/or qualitative methods. It also suggested that the events cycle model could be a useful conceptual tool to examine contemporary accounting issues, such as fair value measurement.
|
