Research on international convergence of conceptual framework for financial accounting
| Project/Area Number |
24530557
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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 | Rikkyo University (2013-2014)
Shiga University (2012) |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Project Status |
Completed (Fiscal Year 2014)
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| 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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| Keywords | 概念フレームワーク / 制度形成 / 取引概念の拡大 / 資本主義 / 金融セクター / 基準設定 / グローバル・ガバナンス / 取引概念 / 取引 / 簿記 / 未履行契約 / 公正価値測定 / 新自由主義 / 会計制度 / 相互主観性 / デュー・プロセス |
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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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Report
(4 results)
Research Products
(6 results)
