Comparative Study on Income Calculation Structure in Japan, China and South Korea in terms of Accounting Function of Resource Allocation
| Project/Area Number |
22530484
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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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 | Nagasaki University |
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Principal Investigator |
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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 |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 損益計算構造 / 資産負債アプローチ / 収益費用アプローチ / 会計制度に関わる要素 / 市場リスクディスクロージャー / 計算構造 / 利害調整機能 / 情報提供機能 / 貸借対照表 / 株主資本等変動計算書 / 損益計算書 |
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| Research Abstract |
The results of this study are summarized as follows.
(1) This study clarifies technical features of income calculation under the Asset-and-Liability view and the Revenue-and-Expense view.
(2) This study builds up analytical framework of social aspect of accounting system in each country from the standpoints of legal system, historical development, politics of standards setting and economic constraints.
(3) Both Japanese and Chinese companies, which list on the New York Stock Exchange (NYSE) and their home country, disclose different types of risk information.
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Report
(4 results)
Research Products
(9 results)
