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Empirical Study on the Practice of Applying Fair Value Accounting among listed Companies on the Stock Exchanges in East Asia

Research Project

Project/Area Number 22530506
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKinki University

Principal Investigator

URASAKI Naohiro  近畿大学, 経営学部, 教授 (60203600)

Co-Investigator(Renkei-kenkyūsha) KATSURA Shinichi  近畿大学, 経営学部, 教授 (00548802)
KAWAHARA Naoko  近畿大学, 経営学部, 教授 (40511184)
Research Collaborator YASUKATA Kenji  近畿大学, 経営学部, 教授 (00309494)
YAO Xiaojia  近畿大学, 経営学部, 講師 (50610474)
Project Period (FY) 2010 – 2012
Project Status Completed (Fiscal Year 2012)
Budget Amount *help
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2010: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Keywords国際財務報告基準 / 韓国会計基準(K-IFRS) / 中国会計基準(CAS) / 公正価値会計 / リース会計情報の価値関連性 / 中小企業会計 / 農業会計 / 業種別会計 / 韓国会計基準(K-IFRS) / 中国会計準則(CAS) / 業種別会計制度 / 韓国会計規準(KIFRS) / 中国会計準則(CAS) / 公正価値会計の有用性 / 金融商品会計 / 投資不動産の会計 / 韓国会計基準(KIFRS) / 中国新会計準則(CAS)
Research Abstract

As a result of this research to evaluate the significance of fair value accounting in Japan, China, and Korea, and demonstrate future development of the accounting theoretically and empirically, a dichotomy of accounting systems is observed in not only in Japan but also China, Korea, UK, and the US in terms of appropriateness of BIG-GAAP for SMEs, cost/benefit of adopting the standards, lack of management needs for the standards by attributes of the business. Therefore, it is reasonably insisted that local accounting setters shall reorganize accounting standards by industry and company size.

Report

(4 results)
  • 2012 Annual Research Report   Final Research Report ( PDF )
  • 2011 Annual Research Report
  • 2010 Annual Research Report
  • Research Products

    (28 results)

All 2012 2011 2010 Other

All Journal Article (5 results) (of which Peer Reviewed: 3 results) Presentation (16 results) Book (6 results) Remarks (1 results)

  • [Journal Article] 収益認識モデルに関する研究2012

    • Author(s)
      姚小佳(研究協力者)
    • Journal Title

      会計プログレス

      Volume: 13号 Pages: 59-72

    • Related Report
      2012 Final Research Report
    • Peer Reviewed
  • [Journal Article] 利益調整行動と利益目標の達成圧力2012

    • Author(s)
      安酸建二(研究協力者)・緒方勇
    • Journal Title

      管理会計学

      Volume: 20巻1号 Pages: 3-22

    • Related Report
      2012 Final Research Report 2011 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 有価証券報告書における資産除去債務の環境開示と監査2012

    • Author(s)
      川原尚子
    • Journal Title

      商経学叢

      Volume: 58巻3号 Pages: 213-234

    • Related Report
      2012 Final Research Report
  • [Journal Article] 収益認識モデルに関する研究2012

    • Author(s)
      姚 小佳
    • Journal Title

      会計プログレス

      Volume: 第13号 Pages: 59-72

    • Related Report
      2012 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 証券制度における財務報告での環境開示 -カナダ証券管理局「環境報告指針」-2011

    • Author(s)
      川原尚子
    • Journal Title

      商経学叢

      Volume: 58巻2号 Pages: 57-84

    • Related Report
      2012 Final Research Report
  • [Presentation] 会計処理の変更がリスクの知覚に与える影響2012

    • Author(s)
      桂眞一・安酸建二
    • Organizer
      日本FP学会
    • Place of Presentation
      青山学院大学
    • Year and Date
      2012-09-08
    • Related Report
      2012 Annual Research Report 2012 Final Research Report
  • [Presentation] 財務報告の目的と質的特性2012

    • Author(s)
      浦崎直浩
    • Organizer
      日本会計研究学会第71回大会
    • Place of Presentation
      一橋大学
    • Year and Date
      2012-08-30
    • Related Report
      2012 Annual Research Report 2012 Final Research Report
  • [Presentation] IFRS 時代における会計研究の方法論-健全な会計実務を導く会計制度の選択を巡って-2012

    • Author(s)
      浦崎直浩
    • Organizer
      熊本学園大学商学部招聘講演会
    • Place of Presentation
      熊本学園大学
    • Year and Date
      2012-03-10
    • Related Report
      2012 Final Research Report
  • [Presentation] IFRS時代における会計研究の方法論-健全な会計実務を導く会計制度の選択を巡って-2012

    • Author(s)
      浦崎直浩
    • Organizer
      熊本学園大学商学部招聘講演会
    • Place of Presentation
      熊本・熊本学園大学
    • Year and Date
      2012-03-10
    • Related Report
      2011 Annual Research Report
  • [Presentation] Management Forecasts of Costs: Do Managers Accurately Estimate Costs?2012

    • Author(s)
      安酸建二
    • Organizer
      セミナー報告・上海中欧工商管理学院
    • Place of Presentation
      CEIBS
    • Year and Date
      2012-01-06
    • Related Report
      2012 Final Research Report
  • [Presentation] Management Forecasts of Costs : Do Managers Accurately Estimate Costs?2012

    • Author(s)
      安酸建二
    • Organizer
      セミナー報告・中欧工商管理学院(China Europe International Business School)
    • Place of Presentation
      上海・中欧工商管理学院
    • Year and Date
      2012-01-06
    • Related Report
      2011 Annual Research Report
  • [Presentation] IFRS 導入と概念フレームワークの意義2011

    • Author(s)
      浦崎直浩
    • Organizer
      国際会計研究学会関西部会(統一論題報告)
    • Place of Presentation
      同志社大学
    • Year and Date
      2011-03-26
    • Related Report
      2012 Final Research Report
  • [Presentation] IFRS導入と概念フレームワークの意義2011

    • Author(s)
      浦崎直浩
    • Organizer
      国際会計研究学会関西部会(統一論題報告)
    • Place of Presentation
      同志社大学
    • Year and Date
      2011-03-26
    • Related Report
      2010 Annual Research Report
  • [Presentation] IFRS の農業会計基準2011

    • Author(s)
      浦崎直浩
    • Organizer
      日本簿記学会簿記実務研究部会
    • Place of Presentation
      沖縄大学
    • Year and Date
      2011-02-10
    • Related Report
      2012 Final Research Report
  • [Presentation] IFRSの農業会計基準2011

    • Author(s)
      浦崎直浩
    • Organizer
      日本簿記学会簿記実務研究部会
    • Place of Presentation
      沖縄大学
    • Year and Date
      2011-02-10
    • Related Report
      2010 Annual Research Report
  • [Presentation] オーストラリアにおける中小会社会計・監査制度2011

    • Author(s)
      浦崎直浩
    • Organizer
      国際会計研究学会研究グループ
    • Place of Presentation
      甲南大学会計大学院
    • Year and Date
      2011-01-23
    • Related Report
      2012 Final Research Report
  • [Presentation] オーストラリアにおける中小会社会計・監査制度2011

    • Author(s)
      浦崎直浩
    • Organizer
      国際会計研究学会スタディ・グループ
    • Place of Presentation
      甲南大学会計大学院
    • Year and Date
      2011-01-23
    • Related Report
      2010 Annual Research Report
  • [Presentation] A Change from off-balance to on-balance: Does the change in Leases Debt Treatment Risk?2010

    • Author(s)
      浦崎直浩・桂眞一・安酸建二
    • Organizer
      招聘特別講演会
    • Place of Presentation
      中国・広州大学商学院
    • Year and Date
      2010-11-09
    • Related Report
      2012 Final Research Report
  • [Presentation] A Change from off-balance to on-balance : Does the change in Leases Debt Treatment Affect Investors' Assessment of Equity Risk?2010

    • Author(s)
      浦崎直浩、桂眞一、安酸建二
    • Organizer
      特別講演会
    • Place of Presentation
      中国・広州大学商学院
    • Year and Date
      2010-11-09
    • Related Report
      2010 Annual Research Report
  • [Presentation] A Change from off-balance to on-balance: Does the change in Leases Debt Treatment Affect Investors' Assessment of Equity Risk?2010

    • Author(s)
      浦崎直浩・桂眞一・安酸建二
    • Place of Presentation
      中国・中山大学管理学院
    • Year and Date
      2010-11-08
    • Related Report
      2012 Final Research Report
  • [Presentation] A Change from off-balance to on-balance : Does the change in Leases Debt Treatment Affect Investors' Assessment of Equity Risk?2010

    • Author(s)
      浦崎直浩、桂眞一、安酸建二
    • Organizer
      特別講演会
    • Place of Presentation
      中国・中山大学管理学院
    • Year and Date
      2010-11-08
    • Related Report
      2010 Annual Research Report
  • [Book] 『企業会計の基礎概念』2011

    • Author(s)
      浦崎直浩、他
    • Total Pages
      522
    • Publisher
      中央経済社
    • Related Report
      2012 Final Research Report
  • [Book] 『IFRS 時代の最適開示制度』2011

    • Author(s)
      浦崎直浩、他
    • Total Pages
      384
    • Publisher
      千倉書房
    • Related Report
      2012 Final Research Report
  • [Book] 『シンプルIFRS』2011

    • Author(s)
      浦崎直浩・姚小佳、他
    • Total Pages
      522
    • Publisher
      中央経済社
    • Related Report
      2012 Final Research Report
  • [Book] 『シンプルIFRS』の第19章、第20章、第21章を担当(河崎照行監訳)2011

    • Author(s)
      浦崎直浩・姚小佳
    • Total Pages
      522
    • Publisher
      中央経済社
    • Related Report
      2011 Annual Research Report
  • [Book] 『IFRS時代の最適開示制度』の第3章、第13章を担当(古賀智敏編著)2011

    • Author(s)
      浦崎直浩
    • Total Pages
      384
    • Publisher
      千倉書房
    • Related Report
      2011 Annual Research Report
  • [Book] 『企業会計の基礎概念』の第9章を担当(斎藤静樹・徳賀芳弘責任編集)2011

    • Author(s)
      浦崎直浩
    • Total Pages
      522
    • Publisher
      中央経済社
    • Related Report
      2011 Annual Research Report
  • [Remarks]

    • URL

      http://rais.itp.kindai.ac.jp/researchdb/

    • Related Report
      2011 Annual Research Report

URL: 

Published: 2010-08-23   Modified: 2019-07-29  

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