• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to project page

2002 Fiscal Year Final Research Report Summary

Accounting, Taxation and Auditing for Derivatives in the Main Countries

Research Project

Project/Area Number 12303005
Research Category

Grant-in-Aid for Scientific Research (A)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKobe University

Principal Investigator

KOGA Chitoshi  Kobe University, Graduate School of Business, Professor, 経営学研究科, 教授 (70153509)

Co-Investigator(Kenkyū-buntansha) TANAKA Kenji  Nihon University, School of Economics, Professor, 経済学部, 教授 (60096857)
TOMOSUGI Yoshimasa  Nagoya University, School of Economics, Professor, 経済学部, 教授 (60085074)
TAKEDA Ryuji  Osaka-Gakuin University, School of Distribution Science, Professor, 流通科学部, 教授 (80030708)
URASAKI Naohiro  Kinki University, School of Business, Professor, 商経学部, 教授 (60203600)
KAWASAKI Teruyuki  Konan University, School of Business, Professor, 経営学部, 教授 (10122227)
Project Period (FY) 2000 – 2002
KeywordsDerivatives / Accounting Standards for Derivatives / Taxation for Derivatives / Risk Management
Research Abstract

The purpose of our research in this year was to complete the analysis and organization of the theory of accounting, auditing, and taxation for derivatives in the main countries. In this year, particularly we are dealing with the following two works:
(1) Compilation of an interim report: the results obtained through our studies for the past two years are compiled into an interim report. Also, we should return fruits of our studies by reporting at a convention, a seminar, etc. A positive exchange of idea with an overseas researcher is also to share our knowledge with oversea researchers.
(2) Publication of final report and finalize our proposals: Based on our two years research performances, positive suggestions and proposals are made to develop finance-oriented accounting, auditing and taxation for us.
Concerning above (1), we have presented our papers at the Special Committee of the Japan Accounting Association. We also invited prof. Goran Bergendahl from Goteborg University, Sweden to further develop our research. Also, with respect to (2), we have succeeded in developing new model of accounting, auditing, and taxation based on our 3 years research, which is the finance-oriented accounting, auditing, and taxation model.

  • Research Products

    (14 results)

All Other

All Publications (14 results)

  • [Publications] 古賀 智敏: "新時代における会計理論のあり方"会計プログレス. 3号. 11-21 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 武田 隆二: "制度会計におけるフレーム・オブ・リファレンス"企業会計. 第54巻第1号. 4-11 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 友杉 芳正: "会計判断と監査判断"会計. 第158巻第3号. 15-26 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 田中 建二: "減損会計導入の背景"証券アナリストジャーナル. 第40巻第4号. 49-57 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 河崎 照行: "カナダにおけるデリバティブ課税の特質と問題点"甲南経営研究. 第43巻第2号. 29-43 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 浦崎 直浩: "金融資産・金融負債の構成比率の分析"税経通信. 第57巻第7号. 50-58 (2002)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 古賀 智敏編著: "金融商品とファイナンス型会計"中央経済社(2003年9月刊行予定)(未定). (2003)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Chitoshi Koga: "Perspectives of Accounting Theory in the New Era"Accounting Progress. No. 3. 11-21 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Ryuji Takeda: "Frame of Reference for Accounting"Corporate Accounting. Vol. 54, No. 1. 4-11 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Yoshimasa Tomosugi: "Accounting Judgment and Auditing Judgment"Accountancy. Vol. 158, No. 3. 15-26 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Kenji Tanaka: "Background for Introducing the Impairment Accounting"Financial Analyst Journal. Vol. 40, No. 4. 49-57 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Teruyuki Kawasaki: "Features of Problems for Derivatives Taxation in Canada"Konan Business Review. Vol. 43, No. 2. 29-43 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Naohiro Urasaki: "Analysis for Ratio Structure of Financial Assets and Liabilities"Accounting and Tax Journal. Vol. 57, No. 7. 50-58 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Chitoshi Koga (ed.): "Financial Instruments and Finance-Oriented Accounting"Chuokeizai Co.. forthcoming (2003)

    • Description
      「研究成果報告書概要(欧文)」より

URL: 

Published: 2004-04-14  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi