2012 Fiscal Year Final Research Report
Comparative Study on Income Calculation Structure in Japan, China and South Korea in terms of Accounting Function of Resource Allocation
| Project/Area Number |
22530484
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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 | Nagasaki University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Keywords | 損益計算構造 / 資産負債アプローチ / 収益費用アプローチ / 会計制度に関わる要素 / 市場リスクディスクロージャー |
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| Research Abstract |
The results of this study are summarized as follows.
(1) This study clarifies technical features of income calculation under the Asset-and-Liability view and the Revenue-and-Expense view.
(2) This study builds up analytical framework of social aspect of accounting system in each country from the standpoints of legal system, historical development, politics of standards setting and economic constraints.
(3) Both Japanese and Chinese companies, which list on the New York Stock Exchange (NYSE) and their home country, disclose different types of risk information.
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Research Products
(6 results)
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[Remarks] 国際セミナー報告、Hiromasa Okada, The Influence of IFRS on the Japanese Accounting System,Joint Seminar of Business Presentation between Japan and Korea, 2012年2月20日,九州大学21世紀交流プラザ
