| Budget Amount *help |
¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
Fiscal Year 2014: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2013: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2012: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Outline of Final Research Achievements |
These days, International Accounting Standards Board and Financial Accounting Standards Board of the US revised their conceptual framework. The purpose of my research is to investigate the significance of this revision. For this purpose, I considered mainly following 3 points; the attitude toward accounting standards setting, what effect the extension of recognition objects had on the capitalism, and the financial sector’s influence on standard setting.
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