2009 Fiscal Year Final Research Report

An Analysis of Financial Reporting Standard Setting Process in FASB and IASB : Case of Financial Performance Reporting

Research Project

Project/Area Number	19730321
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Ritsumeikan Asia Pacific University
Principal Investigator	MAKITA Masashiro Ritsumeikan Asia Pacific University, 国際経営学部, 教授 (60292083)
Project Period (FY)	2007 – 2009
Keywords	財務報告 / グローバル・スタンダード / 国際財務報告基準 / 利益概念 / 業績概念
Research Abstract	This study focused on standard setting process of financial performance reporting. As result, there clarified that points of discussion were unresolved issue about that "what is performance." And this study pointed out that significance of theory is growing but strategy of standard setter is critical, therefore, underemphasizing on evaluation by constituents may cause unsuccessful result of standard setting.

(2 results)