Study on the international consensus-building on revenue recognition principles
| Project/Area Number |
21730365
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Single-year Grants |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Shiga University |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2009 – 2011
|
| Project Status |
Completed (Fiscal Year 2011)
|
| Budget Amount *help |
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
|
|---|
| Keywords | グローバル・ガバナンス / 収益認識 / 国際レジーム / 業績報告 / 正統性 / 測定モデル / 資産・負債アプローチ / 配分モデル / 説明責任 / 基準間競争 |
|---|
| Research Abstract |
In this study, I examined the legitimacy of IASB(International Accounting Standards Board) from the perspective of global governance. And, I explained the history of revenue recognition principles, and clarified the problem of revenue recognition principle which had an effect on recent financial crises.
|
Report
(4 results)
Research Products
(9 results)
