2011 Fiscal Year Final Research Report
Research on the Accounting for the Liabilities with Uncertainty
| Project/Area Number |
21730356
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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 | Hokkaido University |
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Principal Investigator |
KUBO Junji 北海道大学, 大学院・経済学研究科, 准教授 (70322790)
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| Project Period (FY) |
2009 – 2011
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| Keywords | 財務会計 / 負債 / 不確実性 |
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| Research Abstract |
The purpose of this research is to establish a framework of accounting for the risks. As a result of this research, risks that should be shown in the financial statements are clarified. And, two accounting methods for risks were found in US GAAP. The one is suitable to recognize the contingencies, and the other is suitable to recognize the indeterminate expenditures. A framework for the risk accounting is presented as a integration of the two accounting methods.
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Research Products
(5 results)
