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Distribution Regulation and Creditor Protection in IFRS Era

Research Project

Project/Area Number 24530091
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Civil law
Research InstitutionOsaka University

Principal Investigator

Kubo Daisaku  大阪大学, 高等司法研究科, 准教授 (90384726)

Project Period (FY) 2012-04-01 – 2016-03-31
Project Status Completed (Fiscal Year 2015)
Budget Amount *help
¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Keywords会社法学 / 企業会計 / 企業会計法
Outline of Final Research Achievements

In this study, I have analysed the cases about Japanese "Generally Accepted Accounting Practice" (Companies Act Section 431), which is the concept that links distribution regulation in company law and accounting standards. Also, arguments over distribution regulation reform in European company law are introduced and analysed.

Report

(5 results)
  • 2015 Annual Research Report   Final Research Report ( PDF )
  • 2014 Research-status Report
  • 2013 Research-status Report
  • 2012 Research-status Report
  • Research Products

    (5 results)

All 2013 2012 Other

All Journal Article (4 results) Presentation (1 results)

  • [Journal Article] 「公正なる会計慣行」の認定をめぐって2013

    • Author(s)
      久保大作
    • Journal Title

      会社・金融・法

      Volume: 上 Pages: 399-423

    • Related Report
      2013 Research-status Report
  • [Journal Article] 資本制度・分配規制に関連して2012

    • Author(s)
      久保大作
    • Journal Title

      旬刊商事法務

      Volume: 1974号 Pages: 21-31

    • NAID

      130005530651

    • Related Report
      2012 Research-status Report
  • [Journal Article] 会社法における開示規制・分配規制への刑事的制裁 : 会社法からの分析2012

    • Author(s)
      久保大作
    • Journal Title

      法律時報

      Volume: 84巻11号 Pages: 8-13

    • Related Report
      2012 Research-status Report
  • [Journal Article] 『公正なる会計慣行』における明確性の位置づけ : 長銀事件・日債銀事件の分析から2012

    • Author(s)
      久保大作
    • Journal Title

      阪大法学

      Volume: 62巻3・4号 Pages: 793-816

    • Related Report
      2012 Research-status Report
  • [Presentation] 資本制度・分配規制に関連して

    • Author(s)
      久保大作
    • Organizer
      日本私法学会
    • Place of Presentation
      法政大学
    • Related Report
      2012 Research-status Report

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Published: 2013-05-31   Modified: 2019-07-29  

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