| Project/Area Number |
23530604
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University (2013)
Doshisha University (2011-2012) |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
TOKUGA Yoshihiro 京都大学, 経営学研究科, 教授 (70163970)
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| Co-Investigator(Renkei-kenkyūsha) |
TAGA Hisashi 琉球大学, 法文学部, 准教授 (80336362)
KUSANO Masaki 京都大学, 経済学研究科, 准教授 (50351440)
OKAWA Junpei 名古屋市立大学, 経済学研究科, 准教授 (00453077)
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| Project Period (FY) |
2011 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2013: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2011: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 公正価値会計 / 国際金融規制 / 会計の基本機能 / 国際会計基準 / FASB / 銀行会計 / 金融商品 |
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| Research Abstract |
The fair value accounting reflects a change of market prices on its numerical value. When banking regulation is performed based on such an accounting system, the change of the sudden and at one time-like confusion of economic environment makes accounting number fluctuate drastically, and it leads the authorities to exercise the initially unexpected regulation such as stop of the loan and may amplify confusion in the real economy. In the case of Lehman shock, The International Accounting Standards Board actually couldn't help stopping current price evaluation of certain assets.
The bank accounting has intensified the color of fair value accounting. The Basel regulation has accepted it from the viewpoint of transparency, however, at the same time it established the new regulation standards from the viewpoint of management stability. In this study I developed the analysis index (notpublished yet) for corporate financial strength tests of the banks which incorporates this regulation.
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