| Project/Area Number |
22330140
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
YONEYAMA Masaki 東京大学, 経済学研究科, 教授 (00276049)
OKUMURA Masashi 早稲田大学, 商学学術院, 教授 (30247241)
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| Co-Investigator(Renkei-kenkyūsha) |
YAMASHITA Sho 跡見学園女子大学, マネジメント学部, 助教 (40508446)
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥13,000,000 (Direct Cost: ¥10,000,000、Indirect Cost: ¥3,000,000)
Fiscal Year 2012: ¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2011: ¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2010: ¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
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| Keywords | 財務会計の基礎理論 / 概念フレームワーク / 資産負債アプローチ / 収益費用アプローチ / 会計基準のコンバージェンス / 収益認識 / リース会計 / 保険会計 / 財務会計 / 国際会計 / 国際研究者交流・フランス / 国際情報交換・アメリカ / 国際研究者交流・イギリス / 財務会計の基礎概念 / 財務会計の概念フレームワーク / 公正価値会計の価値関連性 / 基礎研究に関する国際比較 / 会計上の業績報告 / 会計上の収益認識 |
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| Research Abstract |
In this study, we conducted a comparative analysis of basic theories in Financial Accounting prevailing in the world. We also examined the current worlwide discussion on Conceptual Framework of Financial Accounting and IFRSs, from an academic view point. As a result of this study, we clarified that the views, basic accounting theory in Japan is isolated in the world, are not substantiated. We uploaded our results that had been obtained during past 3 years in the ‘Waseda Accounting Research Center (W-ARC)’ web-cite (i.e. http://w-arc.jp/).
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