2011 Fiscal Year Final Research Report
Study on Accounting and Income Taxes of Not-for-Profit Organizations
| Project/Area Number |
21530456
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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 | Yokohama National University |
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Principal Investigator |
SAITO Shinya 横浜国立大学, 国際社会科学研究科, 教授 (40215538)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 会計学 / 経営学 |
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| Research Abstract |
Not-for-Profit Organizations in Japan raise fund from Governments(Japan and/or local governments). However, it is required that Not-for-Profit Organizations raise fund from contributions and donations of the general public in future. In order to make decisions for the donors, therefor, the accounting information should include the information regarding the public interest and the efficiency et al. Then, because Not-for-Profit Organizations have no equity holders, the accounting point of view should be not the proprietary theory but the entity theory.
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