The Study on International Setting of the Accounting Standards for the Future Events
| Project/Area Number |
21730389
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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 | Okayama Shoka University |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 会計学 / 会計基準 / 国際会計 / 将来事象会計 / 偶発事象会計 |
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| Research Abstract |
This study showed clearly that the accounting treatment which can recognize liabilities with uncertainties at a period earlier than before has been introduce in setting of International Financial Reporting Standards (IFRS). Furthermore, this study showed clearly that U.S. accounting standards has strong influence for setting of IFRS on accounting for future events. And this study showed clearly that it can perform the function which promotes setting of the accounting standards on the future events in the United States (for reason of the convergence between IFRS and U.S. accounting standards).
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Report
(5 results)
Research Products
(4 results)
