| Project/Area Number |
61530084
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
AROI Kiyomitsu Professor of Accounting, School of Commerce, Waseda University, 商学部, 教授 (30063358)
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| Project Period (FY) |
1986 – 1987
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| Project Status |
Completed (Fiscal Year 1988)
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| Budget Amount *help |
¥1,300,000 (Direct Cost: ¥1,300,000)
Fiscal Year 1987: ¥300,000 (Direct Cost: ¥300,000)
Fiscal Year 1986: ¥1,000,000 (Direct Cost: ¥1,000,000)
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| Keywords | Business Accounting / Accounting Principles / Accounting Standards / 企業会計法 / 商法計算規定 / 財務会計 |
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| Research Abstract |
1. Japan's institutional system for business accounting is mainly divided into three legal systems under the following:
(1) Commercial Codes,
(2) Securities Acts and
(3) Corporate lncome Tax Laws.
2. The rescarch project deals wsith the historical development of the above systems since World War II. The relevant books and materials are collected and filed.
3. "historical records and documents on the accounting regulations" will be published by the end of the year 1988.
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