| Project/Area Number |
26870805
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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 |
Management
Accounting
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| Research Institution | Kagoshima Prefectural College |
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Principal Investigator |
SOTA KENICHI 鹿児島県立短期大学, 第二部商経学科, 准教授 (60413704)
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2014: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | アライアンス会計 / 航空会社 / スロット / 統合報告 / 収益認識 / FFP / マイレージ / リース / 統合報告書 / 排出権取引 / 会計基準の新設 / 多用な運賃形態 / 航空路線維持 / コンポーネント・アカウンティング / 排出権 |
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| Outline of Final Research Achievements |
The purpose of this research is focusing on the air transportation with alliances for the purpose of building company competitiveness and studied for investigation and suggestion of accounting practice. Main issues are as follows. (1) revenue recognition, (2) leasing, (3) foreign currency translation, (4) slots trade(landing or take-off light), (5) aircraft acquisition / sale, depreciation (6) disclosure (airline company integrated report and annual report), (7) FFP, (8) emissions trading related to aircraft emissions.
From the previous research in Europe, this study considered issues that should be solved in the accounting system in practice by pointing out the issues that transaction practices and accounting processes do not exist in our country.
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