| Project/Area Number |
25780284
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Kanagawa University (2016)
Nagoya City University (2013-2015) |
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Principal Investigator |
OGAWA JUMPEI 神奈川大学, 経済学部, 准教授 (00453077)
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| Project Period (FY) |
2013-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
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: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 保険契約 / 保険契約負債 / IFRS / 利益計算 / 収益費用の対応 / 整合性分析 / 保険監督・規制 / 配分と評価 / 発生主義 / 保険契約会計 / 負債概念 / 会計利益計算 |
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| Outline of Final Research Achievements |
This study investigates the characteristics and internal consistency of basic concepts in accounting for insurance contracts in newly IFRS. The first, results present that insurance contracts liabilities are to be consisted in accounting system with other liabilities in IFRS, allowance, retirement benefits liabilities, and asset retirement obligations. Moreover, not only current valuation for timeliness but calculating and presenting earnings are significant. Secondly, I focused closely on the structure of income measurement. I find that net income by using allocation concept sustain even though the accounting standard changes toward more currently measurement. Finally, I show that matching concept between revenues and expenses is enhanced in IFRS17, on the other hand, combined effects increasing or decreasing matching level exist.
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