| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2012: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Research Abstract |
In recent years, the fair value accounting valuation for the assets and liabilities becomes important issues for financial reporting. The problem of this study was to examine some fundamental significant of doing accounting as human activity. The research findings as follow: (1) human being did record something what he had done even before the writings was invented, (2) the all of contents recorded were related accounting matter, (3) accounting records were essentials for building and maintaining community or society, (4) how and by whom the theories of the double entry were constructed, and (5) the theory of the double entry is facing a challenge against the accounting standards focusing fair value reporting.
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