2012 Fiscal Year Final Research Report
International Comparison of basic theory in Financial Accounting
| Project/Area Number |
22330140
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (B)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Waseda University |
|---|
Principal Investigator |
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
YONEYAMA Masaki 東京大学, 経済学研究科, 教授 (00276049)
OKUMURA Masashi 早稲田大学, 商学学術院, 教授 (30247241)
|
|---|
| Co-Investigator(Renkei-kenkyūsha) |
YAMASHITA Sho 跡見学園女子大学, マネジメント学部, 助教 (40508446)
|
|---|
| Project Period (FY) |
2010 – 2012
|
| Keywords | 財務会計の基礎理論 / 概念フレームワーク / 資産負債アプローチ / 収益費用アプローチ / 会計基準のコンバージェンス / 収益認識 / リース会計 / 保険会計 |
|---|
| Research Abstract |
In this study, we conducted a comparative analysis of basic theories in Financial Accounting prevailing in the world. We also examined the current worlwide discussion on Conceptual Framework of Financial Accounting and IFRSs, from an academic view point. As a result of this study, we clarified that the views, basic accounting theory in Japan is isolated in the world, are not substantiated. We uploaded our results that had been obtained during past 3 years in the ‘Waseda Accounting Research Center (W-ARC)’ web-cite (i.e. http://w-arc.jp/).
|
