2010 Fiscal Year Final Research Report
A Study of Accounting Standard-Setting Processes on Business Combinations in the United States
| Project/Area Number |
20730308
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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 Nagasaki |
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Principal Investigator |
OGATA Kensuke University of Nagasaki, 経済学部, 准教授 (20347694)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 会計基準設定 / 企業結合会計 / FASB / 社会ネットワーク分析 / 会計規制ネットワーク / IASB / 全部暖簾法 / 組織存続の危機 |
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| Research Abstract |
This research aimed to clarify the reasons why the U. S. accounting standards setter, FASB set the standard which is divergent from the one set by the international standard setter, IASB, although both boards agreed to cooperate in developing the standards. This research made clear that the FASB recognized to be in the most dangerous circumstance of its survival due to the domestic accounting distrust and the rising presence of the IASB ; and then the FASB and its parent organization, FAF possibly adopted the strategy that the board consists of members who share the view of accounting, sets the standards promptly and progressively comparative to the IASB in proceeding with big projects and enhances its value in setting global accounting standards.
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