2010 Fiscal Year Final Research Report
An Inquiry on the Impact of Introduction of Overall Fair Value Accounting through Structure Analysis of Insurance Accounting
| Project/Area Number |
20530431
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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 | Doshisha University |
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Principal Investigator |
MATSUMOTO Toshifumi Doshisha University, 商学部, 教授 (90140095)
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| Co-Investigator(Kenkyū-buntansha) |
TOKUGA Yoshihiro 京都大学, 経営学研究科, 教授 (70163970)
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| Co-Investigator(Renkei-kenkyūsha) |
TAGA Hisashi 琉球大学, 観光産業科学部, 准教授 (80336362)
KUSANO Masaki 京都大学, 経済学部, 准教授 (50351440)
OGAWA Zyunpei 名古屋市立大学, 経済学研究科, 准教授 (00453077)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 財務会計 / 公正価値会計 / 国際会計基準 |
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| Research Abstract |
Fair value accounting has a structure that introduces market price fluctuations into its accounting figures and its amount of income and net assets noticeably lacks stability. "Freezing of accounting on market value basis" conducted just after the world wide crash of stock prices and the following financial crisis was just a reflection of the strong sense of crisis on social evils caused by fair value accounting. Introduction of fair value accounting has brought confusions and problems into accounting theory, institutions and practices through diversification (lack of coherence) of measurement attributes for assets or liabilities, the paradox of debt, and so on.
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