| Project/Area Number |
24530582
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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 | Waseda University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
川村 義則 早稲田大学, 商学学術院, 教授 (60247244)
福島 隆 明星大学, 経営学部, 准教授 (80339671)
金子 良太 國學院大學, 経済学部, 教授 (80350411)
若林 利明 早稲田大学, 商学学術院, 助手 (80705666)
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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 |
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2014: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2013: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2012: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Keywords | 公会計の統一的会計基準 / IPSAS / GASB / FASAB / 非営利法人会計 / 天然資源の会計 |
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| Outline of Final Research Achievements |
This study analyzes differences between governmental and non-profit organization accounting (this study calls public-sector accounting) standards among countries (e.g. Japan, U.S., U.K.), and consistency between public-sector accounting standards and business accounting standards. This study focuses on some specific areas in accounting standards, such as accounting for infrastructure assets, natural resources and deferred inflow and outflow, and obtained results that there is some trade-offs between appropriate mapping of activity of each organization and consistency between public and business organizations standards. Moreover, this study elaborates how to mitigate the cost which derived from the trade-offs by analyzing the published financial statements of public-sector entities, the characteristics of the reporting entity of financial statements, and the due processes of GASB, IPSASB and Japanese public-sector’s accounting standards setters.
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