An Overall Research About a Changing Concept in Accounting InterestAffecting Evaluation of Assets and Liabilities
Project/Area Number |
22330137
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Research Category |
Grant-in-Aid for Scientific Research (B)
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Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
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Research Institution | Meiji University |
Principal Investigator |
NAGAYOSHI Shinichi 明治大学, 専門職大学院・会計専門職研究科, 教授 (10315046)
|
Co-Investigator(Kenkyū-buntansha) |
ITOH Tatsumine 西南学院大学, 商学部, 教授 (50184669)
MORITA Yoshihiro 駒澤大学, 経済学部, 教授 (90248534)
KISHI Makito 法政大学, イノベーションマネジメン ト研究科, 教授 (90264324)
INOUE Yoshihiro 香川大学, 経済学部, 教授 (60253259)
SIN Mikiko 九州情報大学, 経営情報学部, 教授 (10412694)
IJIMA Sugako 久留米大学, 商学部, 教授 (20336069)
SHIOSAKI Tomomi 広島市立大学, 国際学部, 准教授 (70336072)
KATAOKA Hiroto 明治大学, 専門職大学院・会計専門職研究科, 准教授 (40381024)
|
Project Period (FY) |
2010 – 2012
|
Project Status |
Completed (Fiscal Year 2012)
|
Budget Amount *help |
¥16,380,000 (Direct Cost: ¥12,600,000、Indirect Cost: ¥3,780,000)
Fiscal Year 2012: ¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2011: ¥5,720,000 (Direct Cost: ¥4,400,000、Indirect Cost: ¥1,320,000)
Fiscal Year 2010: ¥7,540,000 (Direct Cost: ¥5,800,000、Indirect Cost: ¥1,740,000)
|
Keywords | 財務会計 / IFRS / 会計学 / IFRS / 見積り / 借入費用の資産計上 / 未消化有給休暇残高の負債計上 |
Research Abstract |
We did some questionnaires to the listed companies on Tokyo Stock Exchange(TSE) 1st Section. About the answers of the questionnaires and some comments,we contributed to “ACCOUNTING”Vol.63 No.7-9. And then, we either reported in the annual meetings ofJapan Accounting Association and Japan Auditing Association, and edited some articles in the booklet.
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Report
(4 results)
Research Products
(56 results)