2012 Fiscal Year Final Research Report
Empirical Study on the Practice of Applying Fair Value Accounting among listed Companies on the Stock Exchanges in East Asia
| Project/Area Number |
22530506
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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 | Kinki University |
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Principal Investigator |
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| Co-Investigator(Renkei-kenkyūsha) |
KATSURA Shinichi 近畿大学, 経営学部, 教授 (00548802)
KAWAHARA Naoko 近畿大学, 経営学部, 教授 (40511184)
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| Research Collaborator |
YASUKATA Kenji 近畿大学, 経営学部, 教授 (00309494)
YAO Xiaojia 近畿大学, 経営学部, 講師 (50610474)
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| Project Period (FY) |
2010 – 2012
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| Keywords | 国際財務報告基準 / 韓国会計基準(K-IFRS) / 中国会計基準(CAS) / 公正価値会計 / リース会計情報の価値関連性 / 中小企業会計 / 農業会計 / 業種別会計 |
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| Research Abstract |
As a result of this research to evaluate the significance of fair value accounting in Japan, China, and Korea, and demonstrate future development of the accounting theoretically and empirically, a dichotomy of accounting systems is observed in not only in Japan but also China, Korea, UK, and the US in terms of appropriateness of BIG-GAAP for SMEs, cost/benefit of adopting the standards, lack of management needs for the standards by attributes of the business. Therefore, it is reasonably insisted that local accounting setters shall reorganize accounting standards by industry and company size.
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Research Products
(16 results)
