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Compatibility of Going-Concern Information with the entity's ability to continue

Research Project

Project/Area Number 23530597
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionNihon University

Principal Investigator

HAMAMOTO Akira  日本大学, 商学部, 准教授 (00366551)

Project Period (FY) 2011 – 2013
Project Status Completed (Fiscal Year 2013)
Budget Amount *help
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Keywordsゴーイングコンサーン / 継続企業の前提 / 債務超過 / 支払不能 / ゴーイング・コンサーン / 倒産
Research Abstract

The Standard on Auditing 570"Going Concern" in Japan was released in plenty of new standards on auditing for the Clarity Project by IAASB. And that lots of new standards on auditing in Japan were revised in a short period of time.
In particular, net current liability position in conditions that may cast doubt about Going Concern Assumption has some problems in Japanese Standard on Auditing. One of the reasons is that the Insolvency Test with net current liability position in the U.S. or the U.K. is not introduced into Japanese legislative system. The other reason is that the period of management's and auditor's assessment does not accord with the definition of net current liability position, and this is different from Germany or the U.S.
Therefore some different criteria of insolvency conditions that may cast doubt about Going Concern Assumption should be set up instead of net current liability position.

Report

(4 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (2 results)

All 2014 2013

All Journal Article (1 results) Presentation (1 results)

  • [Journal Article] 継続企業の前提に関する債務超過2014

    • Author(s)
      濱本明
    • Journal Title

      会計・監査ジャーナル

      Volume: Vol.26No.2 Pages: 81-87

    • Related Report
      2013 Final Research Report
  • [Presentation] ゴーイング・コンサーン監査実務指針改正における問題点-継続企業の前提に関する重要な疑義の有無に関する判定基準を中心に-2013

    • Author(s)
      濱本明
    • Organizer
      日本監査研究学会第36回全国大会
    • Place of Presentation
      東北大学
    • Year and Date
      2013-11-04
    • Related Report
      2013 Final Research Report

URL: 

Published: 2011-08-05   Modified: 2019-07-29  

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