2009 Fiscal Year Final Research Report
Research on accounting standards for asset measurement
| Project/Area Number |
20730311
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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 | Hosei University |
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Principal Investigator |
KAWASHIMA Kenji Hosei University, 経営学部, 准教授 (80406652)
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| Project Period (FY) |
2008 – 2009
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| Keywords | 時価測定 / 公正価値 / 回収可能価額 / 資産再評価 / 減損会計 / 土地再評価 / 遊休資産 / 会計情報の信頼性 |
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| Research Abstract |
I conduct two primary empirical researches on the accounting for asset revaluation or impairment. First, I examine the accounting practice applied by Japanese firms, as well as the associations between the method of measuring asset value (recoverable amount) and accounting incentives. Second, I examine the Japanese land revaluation practice applied in 1998 to 2002 and evaluate the reliability of that measurement. The empirical results indicate that those practices (asset measurement and reliability) have stronger association with accounting incentives.
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