Construction of the risk orientation model of accounting standards: an empirical study about the risk orientation of Accounting Standards Setters

2018 Fiscal Year Final Research Report

• Project/Area Number: 15K03759
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Hokkaido University
• Principal Investigator: Kubo Junji 北海道大学, 経済学研究院, 准教授 (70322790)
• Project Period (FY): 2015-04-01 – 2019-03-31
• Keywords: SFAS5型 / SFAS143型 / リスク / 将来支出

Outline of Final Research Achievements

In this research, I found the following:
(1) Accounting procedures about future expenditures are divided into two types: SFAS5 and SFAS143. The former matches accounting procedures with an involuntary risk, and the latter matches them with a voluntary risk. Further, SFAS5 is one variation of a traditional conservatism accounting, while SFAS143 type is an application of a contemporary conservatism accounting, and
(2) ASBJ and FASB are risk averse and are expected to maintain SFAS5, while IASB is risk neutral and is expected to abandon the SFAS5 type in the near future.

Free Research Field

財務会計論

Academic Significance and Societal Importance of the Research Achievements

本研究は，会計基準設定主体のリスク志向性に着目し，会計基準設定過程への影響という具体的な局面に適用する。各会計基準設定主体は明文化した概念フレームワークとは別に，暗黙裡に培った黙示の概念フレームワークを保有していると考えられ，本研究によって，この黙示の概念フレームワークの一端を浮き彫りにできた。
資産・負債概念の基礎理論の深化への貢献，貸借対照表理論の深化への貢献といった会計理論の深化だけでなく，資産・負債の定義，認識，測定に関わる議論の詳細な検討，J-GAAP，US.GAAP，IFRSs各基準の特徴の明確化など会計基準の改善に資することが期待される。