2010 Fiscal Year Final Research Report
Changing Corporate Behavior and Economic Consequences of Insurance Liabilities by Evaluated Fair value
| Project/Area Number |
20730303
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | University of Shizuoka |
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Principal Investigator |
UENO Takefumi University of Shizuoka, 経営情報学部, 講師 (40405147)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 保険負債 / 公正価値 / 企業行動 |
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| Research Abstract |
This research expects the economic consequences of the new Insurance accounting standards by IASB. First, I explore differences between IFRS and currently GAAP. And then, I expect the economic consequences. Currently GAAP has a system to protect insurers. If new insurance accounting standards has adopted Japanese insurance companies, they have to change their management policy. This means that Japanese insurance industry will be in the same field in other industry.
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