| Budget Amount *help |
¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2014: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2013: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Outline of Final Research Achievements |
In the 1930s the United States, SEC granted the accounting standard-setting authority by laws. But SEC gave up establishing accounting standards by itself because of the lack of resources, and pressured the accounting profession to be the accounting standard-setters. Thus, SEC became "endorser and enforcer", and the "outsourcing of accounting standard-setting" regime was established. Currently, similar outsourcing occurs internationally. IASB has selected the "independence" and "expertise" rather than "representativeness" as a source of its legitimacy. This is an important factor that many countries and regions, and even the network of international financial regulation outsource the accounting standard-setting to IASC.
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