| Project/Area Number |
24530554
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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 | Kanazawa University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 事象理論 / サイクル / 財務報告 / 概念フレームワーク / 事象 / キャッシュフロー / 財務諸表 / キャッシュフロｰ |
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| Outline of Final Research Achievements |
This research developed the events cycle model (Takeshima and Sorter［2009］), and attempted to make a new financial reporting model that separates cash flow information from risk information. As a result, the events cycle model developed into five types of event cycles (i.e., cash, investing, financing, earnings, and distribution cycles). Under the events cycle approach, two types of events cycle statement, i.e., the statement of investing cycle events and the statement of financing cycle events are provided in addition to conventional financial statements. Under the events cycle approach, fair value information is related to risk information regarding the investing cycle or the financing cycle. Although it is difficult to describe predictive data such as risk information in conventional financial statements, it is possible to describe the information in a separate report from conventional financial statements.
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