| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2014: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Outline of Final Research Achievements |
I published "The history of Thoughts and Logic of the Accounting Measurement Theory" during the reseach period. The purpose of the book is to give the future views of accounting measurement theory by clarifing the thoughts and history of the one which was proposed on accounting theory and standards in the various ways and various ages.
The book starts with the US accounting plincipls and standards published in 1930s. The logical changes on accounting measurement theory are followings. The historical cost accounting was proposed fiest, then current cost accounting, exit value accounting and present value accounting are proposed. Finally, the current cost accounting has not left. The exit value accounting and present value accounting converged to the fair value accounting which is now applied in the international accounting standards.
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