2011 Fiscal Year Final Research Report
Comparative Institutional Analysis of Recognition and Measurement in Accounting with Special Reference to Faithful Representation
| Project/Area Number |
20530408
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kyoto University |
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Principal Investigator |
FUJII Hideki 京都大学, 経済学研究科, 教授 (80173392)
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| Project Period (FY) |
2008 – 2011
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| Keywords | 国際会計 / 概念フレームワーク / 公正価値 / コンバージェンス / 資産負債アプローチ / 忠実な表現 / 比較制度分析 / 非営利会計 |
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| Research Abstract |
This study aims at reconsidering on a current nature and a possible future development of the international convergence of accounting standards led by the FASB and IASB, with special reference to the Boards' joint project to improve a common conceptual framework for financial reporting. The"faithful representation"presented as a keyword of the project fortifies the original idea of the asset and liability view of accounting that makes a basis of the current conceptual framework, and this may result in standard-setting with clearer orientation to fair value measurement than ever on a global dimension. The view of accounting, however, will have a limited influence on revenue recognition, which forms a basis of income determination in accounting. In sum, the study demonstrates that the current convergence accelerates an institutional change in the Japanese societal system as a whole.
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[Remarks] (1)日本会計研究学会スタディ・グループ報告書パスワード:中間報告20090902最終報告20100908
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[Remarks] (2)日本会計研究学会特別委員会報告書日本会計研究学会特別委員会報告書パスワード:中間報告20110917
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[Remarks] (3)「実証会計学の方法論」京都大学大学院経済学研究科ワーキング・ペーパー, No.J-81, 2010年8月
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[Remarks] (2)藤井秀樹「FASB/IASB改訂概念フレームワークと資産負債アプローチ」『国民経済雑誌』査読無,第204巻第1号, 2011, 17-40頁
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[Remarks] (3)藤井秀樹「収益認識プロジェクトの現状と展開方向-基準設定における資産負債アプローチの意義と限界-」『会計・監査ジャーナル』査読無,第23巻第8号, 2011, 77-86頁
