2013 Fiscal Year Final Research Report
Fair Value Accounting in Historical Perspective
| Project/Area Number |
23330151
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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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 | Osaka University of Economics |
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Principal Investigator |
WATANABE Izumi 大阪経済大学, その他部局等, 名誉教授 (40066832)
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| Co-Investigator(Kenkyū-buntansha) |
HIRAMATSU Kazuo 関西学院大学, 商学部, 教授 (40098364)
MATSUMOTO Toshifumi 早稲田大学, 商学部, 教授 (90140095)
MIYAUCHI Toshitake 追手門学院大学, 経営学部, 講師 (90609158)
TAKASU Norio 兵庫県立大学, 会計研究科, 教授 (70148732)
SASAKI Shigeto 専修大学, 商学部, 教授 (40162367)
OKAJIMA Kei 拓殖大学, 商学部, 准教授 (30308697)
ONO Takemi 東京経済大学, 経営学部, 教授 (10185639)
MIYATAKE Noriaki 大阪経済大学, 情報社会学部, 准教授 (60511227)
SUGITA Takeshi 大阪経済大学, 情報社会学部, 准教授 (80509117)
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| Project Period (FY) |
2011-04-01 – 2014-03-31
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| Keywords | 公正価値 / 有用性 / 複式簿記 / 信頼性 / ＩＦＲＳ / 財務会計 / 会計観 / 会計史 |
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| Research Abstract |
The purpose of this research is to reexamine the relationship between the market value and the discounted present value, which form the basis of fair value measurement, and the original role of double-entry bookkeeping. This reexamination looks at modern accounting from the perspective of measurement to uncover what constitutes truly useful information with respect to the presently overused decision making usefulness approach.
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Research Products
(29 results)
