2013 Fiscal Year Final Research Report
A structural analysis of bank accounting on the fair value measurement, and a prediction of possible influences of its introduction on bank management and industry.
| Project/Area Number |
23530604
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University (2013)
Doshisha University (2011-2012) |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
TOKUGA Yoshihiro 京都大学, 経営学研究科, 教授 (70163970)
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| Co-Investigator(Renkei-kenkyūsha) |
TAGA Hisashi 琉球大学, 法文学部, 准教授 (80336362)
KUSANO Masaki 京都大学, 経済学研究科, 准教授 (50351440)
OKAWA Junpei 名古屋市立大学, 経済学研究科, 准教授 (00453077)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 公正価値会計 / 国際金融規制 |
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| Research Abstract |
The fair value accounting reflects a change of market prices on its numerical value. When banking regulation is performed based on such an accounting system, the change of the sudden and at one time-like confusion of economic environment makes accounting number fluctuate drastically, and it leads the authorities to exercise the initially unexpected regulation such as stop of the loan and may amplify confusion in the real economy. In the case of Lehman shock, The International Accounting Standards Board actually couldn't help stopping current price evaluation of certain assets.
The bank accounting has intensified the color of fair value accounting. The Basel regulation has accepted it from the viewpoint of transparency, however, at the same time it established the new regulation standards from the viewpoint of management stability. In this study I developed the analysis index (notpublished yet) for corporate financial strength tests of the banks which incorporates this regulation.
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[Journal Article]2012
Author(s)
松本敏史
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Journal Title
『歴史から見る公正価値会計-会計の根源的な役割を問う』日本会計研究学会課題研究委員会(委員長:渡邉泉)最終報告
Pages: 1-22
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