| Project/Area Number |
63450087
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| Research Category |
Grant-in-Aid for General Scientific Research (B)
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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 |
OTSUKA Muneharu WASEDA UNIVERSITY COMMERCE PROFESOR, 商学部, 教授 (60063749)
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| Co-Investigator(Kenkyū-buntansha) |
HIROSE Yosikuni WASEDA UNIVERSITY COMMERCE ASSO. PRO., 商学部, 助教授 (80140739)
OSAWA Akira WASEDA UNIVERSITY COMMERCE ASSO. PRO., 商学部, 助教授 (40063789)
SATO Hiromitsu WASEDA UNIVERSITY SOCIAL SCIENCE PROFESSOR, 社会科学部, 教授 (40063747)
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| Project Period (FY) |
1988 – 1989
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| Project Status |
Completed (Fiscal Year 1989)
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| Budget Amount *help |
¥2,500,000 (Direct Cost: ¥2,500,000)
Fiscal Year 1989: ¥1,000,000 (Direct Cost: ¥1,000,000)
Fiscal Year 1988: ¥1,500,000 (Direct Cost: ¥1,500,000)
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| Keywords | new financial instruments / mark-to-market basis / hedge accounting / carry-over method / off-balance sheet items / 簿価修正方式 / 新金融商品 / 先物取引の会計 / 特定金銭信託の会計 / 財務会計基準審議会 |
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| Research Abstract |
Our Research is concerned with disclosure and accounting treatment of new financial instruments. There are many problems in accounting for new financial instruments. Three problems are mainly discussed in our research.
The first problem is that new financial instruments are mostly off balance sheet items. It is necessary to improve disclosure of new financial instruments in three major areas: disclosure of volume and activity of financial instruments, assessment of risk incurred disclosure of accounting principles used.
Second, the methods of recognition and measurement of financial instruments are investigated. The importance of mark-to-market basis is stressed in the area of accounting for new financial instruments.
Third, accounting for hedging operations(hedge accounting) is studied. Particularly, the problem of necessity of hedge accounting, hedge criteria and method of hedge accounting (carry-over method and adjustment of carrying amount method) are intensively examined in our research.
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